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    <title>2013 (10) TMI 902 - BOMBAY HIGH COURT</title>
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    <description>Customs penalty appeals raised a jurisdictional question on maintainability in light of the bar relating to valuation and rate of duty matters, with the appellants contending that the dispute concerned only penalties imposed on employees and not assessment valuation. The Court also considered whether interim protection was warranted against recovery pending the appeals. The appeals were admitted on the substantial questions of law framed by the Court, further hearing was deferred until disposal of the connected Supreme Court proceedings, and ad interim stay of recovery of the penalties was granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=238447</link>
      <description>Customs penalty appeals raised a jurisdictional question on maintainability in light of the bar relating to valuation and rate of duty matters, with the appellants contending that the dispute concerned only penalties imposed on employees and not assessment valuation. The Court also considered whether interim protection was warranted against recovery pending the appeals. The appeals were admitted on the substantial questions of law framed by the Court, further hearing was deferred until disposal of the connected Supreme Court proceedings, and ad interim stay of recovery of the penalties was granted.</description>
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