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2010 (3) TMI 532 - HC - CustomsConfiscated goods - The respondent-assesses filed an appeal before the Commissioner of appeals, who directed the respondent to deposit a sum of Rs. 50,000/- as a condition to hear the appeal as required under Sec. 129A of the Customs Act and he also passed an order to release the car on payment of Rs. one lakh and he reduced the penalty to Rs. 50,000/-. Thereafter, the assessee addressed letters to release the car on the ground that, he is willing to pay the duty payable on the vehicle. Later on, he came to know that his car was sold by the revenue during the pendency of this appeal before the commissioner of Appeals. In the circumstances, he approached this Court by filing a Writ Petition on the ground that his requests to release the car has not been considered by the revenue. Held that - custom duty could not be collected due to sale of vehicle and Tribunal order directing payment without reference of duty, sustainable. Order of Commissioner(Appeals) attained finality and not open for revenue to dispute its validity.
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