https://www.taxtmi.com/caselaws?id=221117 The Tribunal directed the appellant to pre-deposit a specific amount towards duty and penalty, which the appellant attempted to comply with by submitting a Demand Draft. The Assistant Commissioner did not accept the Draft, leading to the enforcement of a Bank Guarantee and recovery of an excessive amount. The Tribunal criticized the department's handling of the situation and ordered the refund of the excess amount to the appellant promptly. The judgment emphasized the importance of adherence to Tribunal orders, timely refunds, and caution in dealing with pre-deposit requirements to ensure fair treatment of appellants. en-us Wed, 19 Dec 2012 00:00:00 +0530 Sat, 23 Feb 2013 07:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221117 The Tribunal directed the appellant to pre-deposit a specific amount towards duty and penalty, which the appellant attempted to comply with by submitting a Demand Draft. The Assistant Commissioner did not accept the Draft, leading to the enforcement of a Bank Guarantee and recovery of an excessive amount. The Tribunal criticized the department's handling of the situation and ordered the refund of the excess amount to the appellant promptly. The judgment emphasized the importance of adherence to Tribunal orders, timely refunds, and caution in dealing with pre-deposit requirements to ensure fair treatment of appellants. Case-Laws Customs Wed, 19 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221117