https://www.taxtmi.com/caselaws?id=43451 The appeals were allowed, and the interim directions issued by the learned Single Judge were set aside. The court emphasized the importance of complying with statutory requirements under the Customs Act, particularly regarding the deposit of duty demanded or penalty levied before an appeal can be heard. The court clarified that disputed questions of fact should be determined by the Assistant Collector of Customs and not by the court under Article 226. The orders of the learned Single Judge were otherwise left undisturbed, with the Bank Guarantee furnished by the respondents not to be enforced until the Assistant Collector's decision. en-us Mon, 09 Nov 1992 00:00:00 +0530 Fri, 18 Jun 2010 11:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43451 The appeals were allowed, and the interim directions issued by the learned Single Judge were set aside. The court emphasized the importance of complying with statutory requirements under the Customs Act, particularly regarding the deposit of duty demanded or penalty levied before an appeal can be heard. The court clarified that disputed questions of fact should be determined by the Assistant Collector of Customs and not by the court under Article 226. The orders of the learned Single Judge were otherwise left undisturbed, with the Bank Guarantee furnished by the respondents not to be enforced until the Assistant Collector's decision. Case-Laws Customs Mon, 09 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43451