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2016 (12) TMI 518 - HC - CustomsRelease of confiscated goods - two watches - redemption fine already paid - Held that: - this is a fit case where appropriate direction should be issued to release the watches in question, upon the petitioner complying with the conditions as per the order passed by the Commissioner (Appeals) dated 5.12.2013. Mere pendency of the revision petition before the Revisional Authority will not amount to an order of stay, that too when the revision petition is pending for more than three years. Further, the Department has not been able to obtain any orders from the Revisional Authority - However, this Court is not inclined to issue any such direction in the instant case for the reason that the Department has not been able to move the Revisional Authority and obtain any orders for over three years. Having accepted the redemption fine from the petitioner, there is no justification on the part of the Department to refuse to comply with the Order-in-Appeal dated 5.12.2013. The writ petition is disposed of directing the release of the goods in question forthwith on payment of the personal penalty to the tune of ₹ 10,000/-, as ordered by the Commissioner (Appeals), as already the petitioner paid the redemption fine to the tune of ₹ 80,000/-. The goods shall be released within two days - petition allowed - decided oin favor of assessee.
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