Pending rectification application justified withdrawal of appeal with liberty to revive and interim protection from coercive duty recovery.

An appeal was permitted to be withdrawn because a rectification application was pending, and liberty was reserved to revive the appeal if that application was rejected. Interim protection was granted by restraining coercive recovery of the disputed duty until the rectification application was finally decided, so the assessee was not exposed to recovery action during that period. The appeal and connected civil application were disposed of as withdrawn, subject to the reserved right to return to the Court if needed.

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Issues: Whether the appeal could be withdrawn with liberty to revive it if the pending rectification application was rejected, and whether interim protection against coercive recovery of duty was warranted during the pendency of that application.

Analysis: The appeal was not pressed in view of the pending rectification application. To prevent recovery of the disputed duty during the pendency of that application, directions were issued restraining coercive recovery until the rectification application was finally decided. Liberty was reserved to approach the Court again if the rectification application was rejected.

Outcome: Permission to withdraw the appeal was granted with liberty to revive it in the event of rejection of the rectification application. The authorities were restrained from using coercive recovery measures until disposal of the rectification application, and the appeal and connected civil application were disposed of as withdrawn.

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