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2014 (12) TMI 574 - CALCUTTA HIGH COURTValuation of goods - Demand of redemption fine and penalty on enhanced value of goods - Detention of goods - Rejection of application of early hearing - Held that:- The petitioner is rightly aggrieved because his goods have still been detained by the Customs Authorities though the duty as assessed has been paid and the petitioner is willing to pay the penalty and the redemption fine that has been imposed - The ‘CESTAT’ in effect and substance held that there being no stay, the Department was bound by the orders of the Assessing Officer as confirmed by the Appellate Commissioner. However, no specific direction was given by the ‘CESTAT’ for release. The department is still withholding the goods on the contention that the appeal in the ‘CESTAT’ is pending - writ application is disposed of by directing the ‘CESTAT’ to dispose of the appeal positively within 30 days from the date of communication of this order having regard to the fact that the goods imported by the petitioner way back in 2008 are still lying detained - Decided in favour of petitioner.
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