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2023 (5) TMI 207 - HC - CustomsSmuggling - Seeking release of goods - Hublot Big Bang watch marking 142651 and Bvlgari Serpenti watch - the Revenue has not released the goods to the petitioner as yet (as ordered by the court) - HELD THAT:- Mr Harpreet Singh, learned counsel appearing for the Revenue, submits that the Revenue has preferred a Revision Petition before the Revisional Authorities, which is pending. He submits that in view of the pendency of the said proceedings, the goods in question have not been released. However, he has been unable to point out any provision in the Customs Act, which entitles the Revenue to retain the goods after the concerned party has paid the redemption fine as well as the penalty as determined. Merely because the Revenue seeks to challenge the order passed by the Appellate Authority is no ground for non-compliance of the said orders. The respondents are directed to handover the goods in question to the petitioner (within a period of two working days) as there are no justification for the respondent to withhold the release of the said goods - petition allowed.
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