Order Recognized as Appealable; File Appeal Within 60 Days to Avoid Coercive Recovery Actions. The HC recognized the order as appealable and noted the appeal period had not expired. Citing Circular No. 984/8/2014-CX, the HC directed the petitioner ...
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Order Recognized as Appealable; File Appeal Within 60 Days to Avoid Coercive Recovery Actions.
The HC recognized the order as appealable and noted the appeal period had not expired. Citing Circular No. 984/8/2014-CX, the HC directed the petitioner to file the statutory appeal within 60 days, fulfilling the pre-deposit requirement to prevent coercive recovery actions. The writ petition was disposed of without costs.
Issues involved: The petitioner challenging the order passed by the Assistant Commissioner of Customs, concerning encashment of Bank Guarantee and compliance with statutory provisions for appeal within the limitation period.
Issue 1: Challenge to the order dated 30.12.2023: The petitioner contested the order passed by the Assistant Commissioner of Customs, arguing that the order is appealable under the Customs Act. The petitioner expressed readiness to file the appeal by depositing the required percentage as per statutory provisions. Concern arose due to the possibility of the Bank Guarantee being encashed before the appeal could be filed, despite the appeal period not expiring.
Issue 2: Compliance with Circular No. 984/8/2014-CX: The Senior Counsel referred to Circular No. 984/8/2014-CX and highlighted the provision stating that no coercive measures for recovery shall be taken during the pendency of appeal if the stipulated deposit percentage is paid and proof is submitted along with the appeal memo. The circular emphasizes that recovery action can only be initiated post the disposal of the case by the Commissioner or Tribunal in favor of the Department.
Judgment Summary: The High Court acknowledged that the order in question is appealable and that the appeal period had not expired. Referring to Circular No. 984/8/2014-CX, it was noted that if the statutory appeal is filed within the limitation period and the required deposit is made, no coercive measures for recovery would be taken. The Court directed the petitioner to file the statutory appeal within 60 days, complying with the pre-deposit condition, to avoid coercive actions. Until the appeal period lapses, no coercive action pursuant to the impugned order would be taken against the petitioner. The writ petition was disposed of accordingly, with no costs awarded.
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