Petitioner challenges Ext.P8, an order issued by the Deputy Commissioner (Appeals), Commercial Taxes, Kollam in a stay petition filed by the petitioner by which recovery of the amount demanded in terms of the original order has been stayed. A conditional order had been issued by the appellate authority staying further proceedings of recovery on condition that the petitioner remits 30% of the balance tax, interest and cess demanded and furnishes security for the balance amount. The basis on which the assessment order has been passed is whether sales to various purchasers before import is permissible or not especially when there is one Bill of Lading. The main contention of the petitioner is that clearance is effected by various purchasers to whom goods were sold even before import, after remitting the customs duty.
W.P.C.No.24845/2014 2 2. In these circumstances, I am of the view that this is a fit case in which Ext.P8 can be stayed especially on account of the fact that petitioner has a prima facie case.
Hence this writ petition is disposed of with a direction to the appellate authority to dispose of the appeal within a period of three months from the date of receipt of a copy of this judgment. Until such time, recovery proceedings pursuant to Ext.P6 shall be kept in abeyance.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr W.P.C.No.24845/2014 3 W.P.C.No.24845/2014 4