2016 (6) TMI 156

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..... - the Respondent is not justified in continuing to keep the Petitioner’s account frozen for nearly five months after the Petitioner succeeded before the CESTAT. If the Respondent was keen that the Petitioner's account should continue to remain frozen, it should have taken immediate steps to file an appeal. Therefore, the Court directs that the Petitioner’s account shall be de-frozen forthwith. The .....

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..... ent is justified in continuing to keep the Petitioner s bank account no. 404700CA00019719 with the Punjab National Bank having a sum of ₹ 57,01,072/- frozen since 2007 despite the Petitioner having succeeded in its appeal before the Customs, Excise Service Tax Appellate Tribunal ( CESTAT ) on 13th January, 2016? 4. In relation to the export of 57 consignments of readymade garments betwe .....

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..... unsel produced a copy of a letter dated 27th May 2016 written to him by the Deputy Commissioner (SIIB) which reveals that the Respondent is still in the process of taking a decision on filing an appeal against the order dated 13th January, 2016 passed by the CESTAT. 8. The Court finds that the Respondent is not justified in continuing to keep the Petitioner s account frozen for nearly five mont .....

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