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"'That the petitioners could not make the payment since the Bank officials of State Bank of India, Main Branch, Kolkata refused to accept the payment on account of absence of the countersignature of the Customs Authorities in the T.R.6 Challan. The representative of the petitioner no.1 visited the office of the Commissioner of customs (preventive), Kolkata but no counter signature was provided by the concerned authority. Petitioners made necessary correspondence vide letter dated 16.03.2021 & 17.03.2021 in this regard when again they were advised under letter dated 17.03.2021 by the Deputy Commissioner of Customs, Barasat Customs Division, Kolkata to make online payment or in cash or in Demand Draft or in Banker's Cheque by Cash Department of the Commissionerate in terms of Standing Order No.1/2021 issued by the Principal Commissioner of Customs (Port), Kolkata when under letter dated 18.03.2021, the petitioners pointed out that the said Standing Order pertains to the Port Commissionerate and as such does not tally with the account details provided under the letter dated 24.02.2021 and hence, it was not possible for the petitioners to deposit the payment of Preventive Commissionerate into the Cash Department of Port Commissionerate. They prayed for name of beneficiary in case the department decides to receive payment through Account Payee Cheque."' The petitioners have prayed for a direction on the respondent Nos. 3 and 5 to not to give effect to impugned order in question of restriction on domestic tariff area and to release the goods in question which has been detained. The petitioners also contend that they are not liable to pay the interest in question at all but since this issue is pending for final adjudication before the Appellate Authority, it will not be proper on the part of this court to make any observation on the merit of the said question pending in appeal. The sole question of law involved in this writ petition is that whether during the pendency of the said appeal, the petitioners are entitled for any interim relief as prayed for. It appears from a letter issued by the petitioners dated 17th June, 2021 being Annexure P-9 to the writ petition wherefrom it appears that the petitioners have agreed to make an upfront payment of Rs. 1 crore subject to final adjudication of the Appellate Authority on the issue of interest in question involved therein for withdrawal of the prohibition of DTA clearance and for withdrawal of detention of the Vehicles No.NL- 02Q/4839 and NL-01L/5574 carrying LABSA under detention Memo dated 07.06.2021 and Tank No.3(from left) containing 22.323 MT of Sulphuric Acid under detention Memo dated 18.06.2021.