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TMI Blog2017 (11) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate for Ms. Sanjeev Narula, SSC for Customs. O R D E R The impugned order passed under Section 110A of the Customs Act, 1962 it is now accepted, is appealable in terms of the larger Bench's decision of the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT' in short) in Gaurav Pharma Limited v. Commissioner of C. EX. & Service Tax, Rohtak, Delhi 2015 (326) E.L.T. 561 (Tri.-LB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statutory appellate remedy within four weeks and whereupon, the appeal would be decided expeditiously within six weeks. 4. In Spirotech (supra), reference was made to Candex Chemical Fibres (supra) and thereafter, it was noticed that in similar other cases, the High Court had permitted provisional clearance of goods on furnishing of a Bond in the sum of 20% of the differential duty. These orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer made in the writ petition, after referring to the amendments made to the Customs Act with effect from 6th August, 2014 incorporating statutory requirement to make pre-deposit restricted to 7.5% of the adjudicated amount and thus, the imposition of 100% duty in the circumstances was considered to be onerous. Goods were directed to be released on payment of 20% of the differential duty. 7. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is entertained, we would necessarily have to issue notice and await the counter affidavit which would take time. In fact it would delay the matter. Moreover questions would also arise with regard to facts relating to the imported goods etc. 10. Keeping in view the aforesaid position, we would observe that the petitioner should invoke the appellate statutory remedy by way of appeal under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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