Section 49 in The Jammu and Kashmir Customs Act, 1958 (1901 A.D.)
49. Deposit pending appeal of duty demanded.
- Where any appeal is laid in respect of any duty or [fine] [Substituted by Act IX of Svt. 1998 for 'penalty'.] adjudged under this Act [by any Customs and Excise Officer] [Inserted by Act IX of Svt. 2008.] the owner shall, pending the appeal, deposit in the hands of the [Superintendent Customs and Excise,] [Substituted by Act IX of Svt. 2008 for 'Inspector of Customs and Excise'.] for the province in which the dispute arises the amount adjudged by the order appealed against.When delivery of any goods is withheld merely by reason of such amount not having been paid, the [Superintendent Customs and Excise,] [Substituted by Act IX of Svt. 2008 for 'Inspector of Customs and Excise'.] shall, upon such deposit being made, cause such goods to be delivered to the owner.If upon any such appeal it is decided that the whole or any portion of such amount was not leviable in respect of such goods, the [Superintendent Customs and Excise] [Substituted by Act IX of Svt. 2008 for 'Inspector of Customs and Excise'.] shall return such amount or portion, as the case may be to the owner of such goods on demand by such owner.
