https://www.taxtmi.com/caselaws?id=45283 An endorsement on a Bill of Entry was treated as a demand for the statutory scheme, bringing Section 87 of Part IV of the Finance (No. 2) Act, 1988 into operation. The pending writ petition concerning the same demand meant the bar in Section 95(ii) did not defeat the petitioner's claim, and the provision was applied in the petitioner's favour. The court directed that, if the declared amount was paid within the stipulated time, the designated authority had to accept it, issue the required certificate, and refrain from further departmental proceedings or prosecution during the pendency of the writ; failure to pay would deprive the petitioner of that protection. en-us Wed, 14 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 15:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45283 An endorsement on a Bill of Entry was treated as a demand for the statutory scheme, bringing Section 87 of Part IV of the Finance (No. 2) Act, 1988 into operation. The pending writ petition concerning the same demand meant the bar in Section 95(ii) did not defeat the petitioner's claim, and the provision was applied in the petitioner's favour. The court directed that, if the declared amount was paid within the stipulated time, the designated authority had to accept it, issue the required certificate, and refrain from further departmental proceedings or prosecution during the pendency of the writ; failure to pay would deprive the petitioner of that protection. Case-Laws Customs Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45283