- (1.) Heard learned counsel for parties.
(2.) The Tribunal has directed the petitioner to deposit Rs. 2,34,000/- during pendency of the appeal before the Tribunal. The petitioner states that they had deposited a sum of Rs. 7,47,000/- at the time of seizure of the goods and they have not got refund of the said amount. If that be so the petitioner need not to deposit any further sum and the appeal be heard by the Tribunal at the earliest. If however, the petitioner has taken refund for the amount and the said amount is involved in relation to some other proceedings in that event the petitioner shall make deposit of Rs. 2,34,000/- as demanded by the Tribunal.
(3.) With the above directions the present writ petition is disposed of finally.;