https://www.taxtmi.com/caselaws?id=112470 The appellant was required to pre-deposit a specific amount for the appeal hearing. An extension of the warehousing period was granted, but no further extension was provided, leading to duty recovery proceedings. Despite disagreement on the enforcement of Bank Guarantee (BG) and duty recovery, the Tribunal sided with the appellant. The Tribunal restrained the department from recovering amounts until a decision on the re-export request was made, waiving the pre-deposit and instructing not to enforce the BG, emphasizing the need to safeguard revenue's interest. The Tribunal's decision was based on compliance with penalty directive and pending re-export request decision. en-us Wed, 01 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112470 The appellant was required to pre-deposit a specific amount for the appeal hearing. An extension of the warehousing period was granted, but no further extension was provided, leading to duty recovery proceedings. Despite disagreement on the enforcement of Bank Guarantee (BG) and duty recovery, the Tribunal sided with the appellant. The Tribunal restrained the department from recovering amounts until a decision on the re-export request was made, waiving the pre-deposit and instructing not to enforce the BG, emphasizing the need to safeguard revenue's interest. The Tribunal's decision was based on compliance with penalty directive and pending re-export request decision. Case-Laws Customs Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112470