1999 (7) TMI 78

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..... The tax is direct tax by way of customs duty and the amount which was declared to be payable, being half the amount endorsed as a demand on the Bill of Entry was Rs. 3,27,804.69P. 3. In my opinion, the endorsement on the Bill of Entry is itself a demand and as such Section 87 of Part IV of the Finance (No. 2) Act, 1988 is attracted. 4. Further a writ application being already pending regardin .....

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..... parties and subject to the final result of the writ. 7. In case the payment is not made as aforesaid, the writ application shall stand rejected. In case of payment, there should be no further departmental proceeding or prosecution pending disposal of the present writ. for the purpose of making the aforesaid payment, the writ petitioner shall be entitled to withdraw the monies with UCO Bank, on t .....

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