https://www.taxtmi.com/caselaws?id=126837 The Court partly allowed the petition challenging the Customs Excise and Service Tax Appellate Tribunal's pre-deposit order. The petitioner's liability for basic customs duty was acknowledged, allowing the department to appropriate a specified amount from the fixed deposit and encash the bank guarantee if necessary. The focus shifted to the demand for additional customs duty, requiring the petitioner to make a further cash deposit and permitting encashment of the existing bank guarantee. The Court's decision did not address the issue of res judicata raised by the petitioner, providing specific directives for further proceedings in the Customs Appeal. en-us Thu, 10 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126837 The Court partly allowed the petition challenging the Customs Excise and Service Tax Appellate Tribunal's pre-deposit order. The petitioner's liability for basic customs duty was acknowledged, allowing the department to appropriate a specified amount from the fixed deposit and encash the bank guarantee if necessary. The focus shifted to the demand for additional customs duty, requiring the petitioner to make a further cash deposit and permitting encashment of the existing bank guarantee. The Court's decision did not address the issue of res judicata raised by the petitioner, providing specific directives for further proceedings in the Customs Appeal. Case-Laws Customs Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126837