D.T.A. clearance on approved duty payment led to stay of demand and penalty pending appeal.

Where the Development Commissioner had permitted D.T.A. clearance on payment of appropriate duty and the Revenue did not conduct a timely enquiry, the resulting demand and penalty were not treated as fit for immediate recovery during the appeal. The impugned demand and penalty were stayed pending disposal of the appeal.

---

---

Issues: Whether the impugned demand and penalty could be realised during the pendency of the appeal when clearance of goods had been permitted by the Development Commissioner and no timely enquiry had been made by the Revenue.

Analysis: The Development Commissioner had granted permission for D.T.A. clearance on payment of appropriate duty, and the Revenue had not conducted any enquiry soon after such permission was issued. In these circumstances, the demand raised at that stage was not considered proper to be enforced during the appeal.

Outcome: Realisation of the impugned demand and penalty was stayed during the pendency of the appeal.

---