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2016 (9) TMI 359 - HC - CustomsImplementation of the order as passed by Commissioner (Appeals-I) and Release of gold chain - absolute confiscation of gold jewel - Commissioner (Appeals-I) held that the petitioner is entitled to the option of redemption under Section 125 of the Customs Act, 1962. However, while giving the option of redemption, the Commissioner (Appeals-I) passed a conditional order by virtue of which the petitioner had to pay a fine of ₹ 90,000/- and pay personal penalty of ₹ 25,000/- order not followed after lapse of several months - Held that: - as long as the order passed by the Commissioner (Appeals-I) has not been modified, the petitioner being beneficiary of the said order is entitled to get back the jewel on compliance of the conditions imposed by the Appellate Authority within reasonable time. The order was passed by the Commissioner (Appeals-I) on 28.09.2015 and inspite of lapse of several months, till date nothing worthwhile has transpired in the review application. That apart, there is no interim order staying the order passed by the Commissioner (Appeals) - fourth respondent to return the jewel in question subject to the petitioner paying the fine and personal penalty as ordered by the Commissioner (Appeals-I) and executing a bond to produce the jewel back to the Department, in the event, the revision petition filed by the department before the revisional authority is allowed - petition dispose off - decided in favor of petitioner.
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