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2019 (6) TMI 1231 - HC - CustomsImposition of penalty u/s 114 AA of Customs Act - Seizure of contraband item - HELD THAT:- As far as Revenue implication is concerned, if the penalty imposed under Section 114 AA of said Act is paid within one week from the date of receipt of a copy of this order, there will be no impediment in the order of the Appellate Authority being given effect to. In other words, there will be no impediment in redemption i.e., implementation of the order made by the third respondent viz., Appellate Authority. Penalty imposed by the Original Authority under Section 114 AA and deleted by the Appellate Authority (third respondent) which is the sole issue in the revisions shall be paid by the writ petitioner to the Customs Department within one week from the date of receipt of a copy of this order - Thereafter, i.e., on payment of penalty imposed by Original Authority under Section 114 AA of said Act, respondents 1 and 2, more particularly, respondent No.2 shall implement (notwithstanding pendency of Revision) the order of the third respondent made in appeals i.e., by permitting redemption on payment of redemption fine as reduced by the Appellate Authority within a fortnight there from. Petition disposed off.
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