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of <h1>Customs Board Clarifies: No Coercive Duty Recovery During Pending Appeals; Withdraws Previous Circulars for Consistency.</h1> The circular from the Central Board of Excise & Customs addresses the issue of whether coercive measures should be taken to recover duty demanded from an adjudication while an appeal is pending with the Collector (Appeals). It references and withdraws Circular No. 2/92 dated April 22, 1992, in light of Circular No. 16/92 dated November 12, 1992. The circular clarifies the stance of the Board on the enforcement of duty recovery during the appeal process, ensuring that no coercive actions are taken until the appeal is resolved.
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