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TMI Blog2021 (5) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... oric statement of the Board to the effect that no coercive action shall be taken for recovery of any balance of disputed dues, once the pre-deposit is made, the present communication has no legs to stand - petition disposed off. - W.P. No.10066 of 2021 - - - Dated:- 23-4-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Dr.S.Krishnananth For the Respondents : Mr.Rajendran Raghavan Senior Standing Counsel ORDER The petitioner company had been subjected to search by the Directorate of Revenue Intelligence (DRI) on 31.07.20217 and 163 numbers. of imported branded watches had been seized. Parallelly, the residential premises of the Directors had also been searched and 15 numbers of imported watches and a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods pending appeal. It is as against this that the petitioner has filed the present writ petition seeking a mandamus forbearing the respondent from auctioning the watches seized pending disposal of his appeal before the CESTAT. 6. In the forenoon when the matter was heard, Mr.Rajendran Raghavan, learned Senior Standing Counsel had accepted notice for the respondents. His attention was drawn to the fact that, after substitution of Section 129E by Finance No.2 of 2014, there is no question of any stay being required to be obtained by an appellant, insofar as the pre-deposit would itself suffice to protect the interests of the parties, pending appeal. 7. The provisions of Section 129E dealing with pre-deposit are extracted below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.1053/2/2017-CX dated 10.03.2017, wherein, at paragraph 20.2, the Central Board of Excise and Customs has specifically addressed the question of recovery during pendency of litigation and has stated as follows: '20.2 Recovery during pendency of litigation: Board has issued two circulars on the subject vide Circular No.984/08/2014-CX, dated 16.09.2014 (2014 (307) E.L.T. (T47)) and Circular No.1035/23/2016-CX, dated 04.07.2016 (2016 (337) E.L.T.(T25)). (i) Sub Section (iii) of section 35F of the Central Excise Act, 1944 and Section 129E of the Customs Act, 1962 stipulate payment of 10% of the duty or penalty payable in pursuance of the decision or order being appealed against i.e. the order of Commissioner (Appeals). In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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