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2019 (2) TMI 1122 - CESTAT MUMBAIImplementation of order - provisional release of the seized goods - Held that:- The equipments are lying at various sites after seizure and, in all probability, abandoned by all unless the respondent-Commissioner had taken steps to ensure that custodians are held accountable for proper upkeep. The applicant is understandably concerned about the condition of the cranes and pleads that their request for release is motivated by the desire to maintain them without loss of value except that attributable to efflux of time. One would expect a similar concern on the part of the respondent-Commissioner too as, in the event of confiscation investing the assets with the Central Government, it is in public interest that these should fetch as high a value as possible. The respondent Commissioner are directed to place on record by 19th February, 2019, a proposal for the best management of these assets while they remain under seizure should the applicant be unable to comply with the terms of the provisional release now ordered.
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