1991 (6) TMI 162 - AT - Customs

Stay/Dispensation of pre-deposit grantable when demand raised being in violation of High Court s direction

Summary

The appellants imported No. 5 Zippers and Side-Tape. The Bombay High Court directed the Addl. Collector to warehouse the goods under Section 49 without payment of duty. The Addl. Collector directed payment of duty before conclusion of adjudication proceedings, contrary to Section 49. The Tribunal found the Addl. Collector in violation of the High Court's direction and advised the appellant to bring it to the notice of the High Court. The application was disposed of accordingly.