1990 (5) TMI 118

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plicants. Shri M.K. Sohal, J.D.R., for the Respondent. [Order per : Harish Chander, Member (J) ].  - M/s. Western India Industries Ltd., Panchsheel Park Commercial Complex, New Delhi have filed two appeals being aggrieved from the orders passed by the Additional Collector of Customs, Bombay. The said appeals were presented in the Registry on 19-4-1990. Simultaneously, two stay applic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Tribunal, no penalty has been impose and the goods are in the custody of Customs authorities and as such Section 129E is not applicable. He has pleaded for the rejection of the stay application. 4. Shri G.S. Agarwala, Ld. Advocate, in reply, stated that since the Halon Gas is to be used for fire-fighting equipment, it is very urgently needed and the applicant is to comply the time bound co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty demanded or the penalty levied. Provided that where in any particular case, the Collector (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Collector (Appeals) or, as the case ....