TMI Blog2018 (8) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... d of by this Court - petitioner submits that Customs Appeal No.19 of 2017 was disposed of by this Court on 14.3.2018 and as such, had the respondent been vigilant, the decision therein could have been challenged by now. Held that:- The registry reports that the respondent has obtained certified copy of the judgment in COMMISSIONER OF CUSTOMS VERSUS M/S. PARAG DOMESTIC APPLIANCES [2018 (3) TMI 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (the Tribunal) and in terms of Ext.P9 order, the said Tribunal modified Ext.P5 order and directed release of the goods on payment of redemption fine, duty and penalty. The writ petition is filed alleging that the respondent is not giving effect to Ext.P9 order, and seeking directions to the respondent to release the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lease of the goods on payment of the redemption fine as modified by the Tribunal, the penalty under Section 112(a) as also a simple bond without sureties for 90% of the enhanced valuation. We however make it clear that we do not mean to, in any manner, pre-empt the consideration of redemption fine by the DGFT. We direct the release on payment of the amounts as above, because the fine that could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer subject however to the proceedings before the DGFT. If the release is not effected within 90 days then the Commissioner would be entitled to sell the goods to any person with EPR under the e-Waste Rules- 2016 and all consequences under the Customs Act and the Foreign Trade Act would follow. De-hors that, the files would be transmitted to the DGFT for adjudication under the Foreign Trade A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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