https://www.taxtmi.com/caselaws?id=407341 The court granted a mandamus preventing the disposal of seized goods pending appeal, emphasizing compliance with pre-deposit requirements under Section 129E of the Customs Act. The circulars from the Central Board of Excise and Customs were pivotal in clarifying that no coercive action should occur during appeal proceedings once the pre-deposit is made. The respondent's acknowledgment led to the court's decision to halt any further coercive actions for recovery of disputed dues post-pre-deposit, ultimately disposing of the writ petition without costs. en-us Fri, 23 Apr 2021 00:00:00 +0530 Fri, 22 Oct 2021 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407341 The court granted a mandamus preventing the disposal of seized goods pending appeal, emphasizing compliance with pre-deposit requirements under Section 129E of the Customs Act. The circulars from the Central Board of Excise and Customs were pivotal in clarifying that no coercive action should occur during appeal proceedings once the pre-deposit is made. The respondent's acknowledgment led to the court's decision to halt any further coercive actions for recovery of disputed dues post-pre-deposit, ultimately disposing of the writ petition without costs. Case-Laws Customs Fri, 23 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407341