1991 (6) TMI 162

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....dents. [Order per : S.V. Maruthi, Member (J)].  This is an application for dispensing with pre-deposit of duty. The appellants imported No. 5 Zippers and the Side-Tape. The Asstt. Collector raised a dispute as to the valuation of Zipper No. 5 and also disputed the licences which were submitted by the appellants for the release of the goods. The appellants filed a Writ Petition in the Bo....

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....Court is to warehouse the goods under Section 49. However, the Addl. Collector directed the payment of duty even before the adjudication proceedings are concluded. He also submitted that the endorsement of the Collector on the back of the Bill of Entry is contrary to Section 49. Therefore, he sought dispensing with pre-deposit of duty pending disposal of the appeal. He also submitted relying on th....

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....bay High Court. The High Court directed the Asstt. Collector to warehouse the goods under Section 49. Section 49 contemplates warehousing of the goods without payment of duty. When the High Court directed the Addl. Collector to warehouse the goods, it does not mean that he should warehouse the goods in contravention of Section 49. The Collector ought to have complied with the direction of the High....