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2021 (1) TMI 151 - AT - CustomsRefund/release of Sale proceeds along with interest - seized Betel Nuts, which were released, were sold during the pendency of the appeal - HELD THAT:- The Tribunal directed the Revenue to handover the sale proceeds of the goods along with interest to the appellant as per provisions of law. Learned Advocate has submitted that the sale proceeds have been handed over. He further brings to my notice that Deputy Commissioner, Lucknow has passed an order dated 05 March, 2020 to refund the sale proceeds but refusing to pay the interest. On being questioned, he fairly agrees that the said order of the Deputy Commissioner is an appealable order and he will file an appeal thereagainst. However, as regards the release of pre-deposit and trucks, he submits that appropriate directions be issued. Inasmuch as the Tribunal directed the Revenue to pay the interest as per the provisions of law and the Deputy Commissioner has passed an appealable order not paying interest, the appellant is at liberty to challenge the same before the appropriate authority. However, as regards the refund of the pre-deposit and release of the trucks, it is directed that the Revenue to do the same within a period of one month from today and report compliance within a month thereafter.
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