2024 (3) TMI 419

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....or the petitioner and Ms. Santhi Chandra, learned Junior Standing Counsel for CBIC appearing for respondent Nos. 1 and 2. No representation for respondent No. 3. 2. The petitioner is challenging the order dated 30.12.2023 passed by the Assistant Commissioner of Customs (export) - respondent No. 1. 3. Learned Senior Counsel submits that the order is appealable under the Customs Act. He further submits that the petitioner is ready to file the appeal by complying the condition of depositing 7.5% in terms of the statutory provision. He further submits that the period of limitation to file the appeal has not expired but in view of direction in clause (4) in the impugned order, by which the Assistant Commissioner of customs ordered encashme....

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....e Pendency of Appeal : 4.1 Vide Circular No. 967/1/2013, dated 1st January, 2013, Board has issued detailed instructions with regard to recovery of the amounts due to the Government during the pendency of stay applications or appeals with the appellate authority. This Circular would not apply to cases where appeal is filed after the enactment of the amended Section 35F of the Central Excise Act, 1944 or Section 129E of the Customs Act, 1962. 4.2 No coercive measures for the recovery of balance amount i.e., the amount in excess of 7.5% or 10% deposited in terms of Section 35F of Central Excise Act, 1944 or Section 129E of Customs Act, 1962, shall be taken during the pendency of appeal where the party/assessee shows to the j....