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2021 (1) TMI 195 - HC - CustomsRelease of petitioner's goods - warehousing of the goods under section 49 of the Customs Act - case of petitioner is that petitioner has complied with the terms and conditions for release of goods but because of warehousing of the goods under section 49 of the Customs Act, petitioner is required to pay a substantial amount to the customs authority - HELD THAT:- The view taken by respondent No.2 that the decision of this court while directing release of the goods was prima facie is not correct. When the High Court had directed release of the goods forthwith, it is beyond comprehension as to how a lower appellate authority can nullify such direction by ordering absolute confiscation of such goods. It is not only unacceptable but contumacious as well which aspect we may deal with at a later stage. The operation of the order dated 24th December, 2020 is stayed until further orders - List on 27th January, 2021, on which date Mr. Jetly shall inform the court about compliance of today’s order.
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