2016 (11) TMI 1376

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....h, Advocates. For the Respondent :  Sh. Akash Vajpai, Advocate,  Sh. Harpreet Singh, Sr. Standing Counsel,   O R D E R Issue notice. Sh. Akash Vajpai and Sh. Harpreet Singh, Advocates, accept notice on behalf of Respondent Nos. 1 and 2 respectively. Though several grounds were urged in support of the petition which challenges an Order-in-Original [hereafter "the order"] of the....

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....ncerns/entities involved. Having considered the submissions, we are of the opinion that in the interest of justice, the Commissioner of Customs (Appeals) (when approached by the aggrieved parties) should proceed to deal with the merits provided the entities ensure that the principal deposit amount mandated (i.e. 7½ %) in respect of the basic duty drawback element (regardless of the penalty....