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2020 (9) TMI 693 - HC - CustomsMaintainability of appeal - contention of learned counsel for the petitioner that the appeal has not been admitted nor any notice has been issued to it as yet, cannot be entertained in the present petition - Release of seized goods - release sought on the premise that the statutory appeal filed by the petitioner against the order of seizure under Section 128 of the Act has been decided in its favour - Section 110 of the Customs Act, 1962 - HELD THAT:- As far as prayer in the present writ petition to give effect to the order passed by the Commissioner under Section 128 of the Act is concerned, the appropriate course of action for the petitioner would be to approach the adjudicating authority, which has passed the order of confiscation of goods, to give effect to the order passed by the appellate authority i.e. for releasing the seized goods, if the seizure order has been set aside in appeal and there is no interim order against the petitioner reviving seizure of goods. Simultaneously, it would be open for the department to pursue the stay application in the pending appeal. No mandamus can be issued in the writ petition. Petition dismissed.
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