2015 (2) TMI 195

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..... of 7.5% has been made, there is no reason for recovery of any further amount from the appellant and the action of the Dy. Director, DGCEI seems to be beyond the scope of law. In our view, there is no need to freeze the account of the appellant as long as the appeal is pending before this Bench. Accordingly, we direct the lower authorities, specially the Dy. Director, DGCEI, Goa to defreeze the ac .....

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..... 5. It is his submission that despite such compliance, the office of the Deputy Director, DGCEI, Goa has written a letter to their bankers namely HDFC, SBI and Corporation Bank to remit the amounts lying balance in the account of the appellant in order to credit the same with the Government exchequer against the dues. It is his submission that in pursuance to such letter written by the Deputy Direc .....

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..... with the mandatory requirement of depositing of 7.5% of the total duty liability. In our considered view and as also statutorily once mandatory deposit of 7.5% has been made, there is no reason for recovery of any further amount from the appellant and the action of the Dy. Director, DGCEI seems to be beyond the scope of law. In our view, there is no need to freeze the account of the appellant as l .....

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