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2023 (9) TMI 1396

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....anna, Advocates and Mukesh Kumar Maroria and B. Krishna Prasad, AORs, for the Petitioner. Shri R. Raghavan, K.V. Balakrishnan, Rahul Kumar Sharma, Advocates, K.V. Mohan and Punit Dutt Tyagi, AORs, for the Respondent. ORDER Leave granted. 2. The present appeal relates to the issue whether the deposit made at the time of provisional clearance of the goods are refundable and whether ....