2008 (9) TMI 823

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....DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal is as to whether the duty confirmed under Section 128A is set aside by Commissioner (Appeals), but the order of confiscation and imposition of penalty is upheld, whether appellant is required to pay the duty in terms of Section 125(2) of Customs Act, while exercising his option to redeem the....

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....: "6.4 I hold that : (a)     the amount paid towards duty at the time of provisional release is only a deposit; (b)     the date of OIO (8-9-03) appropriating the amount paid is the date of payment of duty; (c)     the order of Commissioner (Appeals) has the effect of lowering the duty liability and does not covert the du....