https://www.taxtmi.com/caselaws?id=799533 Recovery of the demand pending a statutory appeal requires a balance between revenue protection, the assessee's prima facie case, and hardship. Consolidated monthly data with apparent repetitions, without the requested invoice-wise and bill-of-entry-wise reconciliation, supported a prima facie breach of natural justice, particularly where import particulars showed total imports exceeding the data used for the addition. An administrative 20% deposit requirement cannot restrict the power to grant an appropriate stay. Recovery was therefore stayed until disposal of the statutory appeal. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 16:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799533 Recovery of the demand pending a statutory appeal requires a balance between revenue protection, the assessee's prima facie case, and hardship. Consolidated monthly data with apparent repetitions, without the requested invoice-wise and bill-of-entry-wise reconciliation, supported a prima facie breach of natural justice, particularly where import particulars showed total imports exceeding the data used for the addition. An administrative 20% deposit requirement cannot restrict the power to grant an appropriate stay. Recovery was therefore stayed until disposal of the statutory appeal. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799533