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2023 (2) TMI 218 - SCH - CustomsJurisdiction of High Court does to interfere in the matter of setting aside the seizure of import consignment - HELD THAT:- The operation of the order impugned was stayed by this Court on 6th September, 2021. In fact, in the order dated 21st October, 2021, this Court had indeed expressed the opinion, albeit tentatively, that the impugned order cannot be sustained in law. In the said order, at the request of the learned Additional Solicitor General, the Department was also permitted to carry on the investigation and take consequential steps in that regard. Now when Order-in-Original has been passed and an appeal challenging the same has been filed, the matter should be left open for examination by the appellate authority in accordance with law. For that matter, suffice would be to observe that none of the observations made in the order impugned or in the orders passed by this Court shall operate prejudicial to the interests of either of the parties. In other words, the appeal shall be considered by the appellate authority on its own merits, uninfluenced by any observations appearing in the impugned order or in this order. To put the record straight, the impugned order dated 26th August, 2021 is set aside but, with the observations foregoing. Petition disposed off.
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