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2020 (1) TMI 599 - HC - CustomsInaction of the Respondent authority of not releasing the imported goods - import of Areca Nuts from Sri Lanka within the period from 1 March 2003 to 18 March 2003 - clearance of goods for home consumption - section 47 of the Customs Act, 1962 - HELD THAT:- There is no dispute that in the normal circumstances, the Petitioner's goods will be entitled to be cleared under section 47 of the Act. What is being put forth by the Respondent is pendency of appeal. We have not been shown any statutory provision that pendency of appeal by itself would amount to a stay or mere pendency of appeal without even moving any application for stay would mean that the authorities need not to take any steps under section 47 of the Act - In the present case, the Respondent has not even filed an application for stay in the pending appeal. The fact that the assertion of the Petitioner that the Respondent has not filed any application for stay was noted by us in the order passed on 26 November 2019 itself. Yet, no application for stay has been moved by the Respondent. The Petitioner is entitled to direction to the Respondent to take steps as per section 47 of the Act for clearance of the goods - the Respondent are directed to take necessary steps as envisaged under section 47 of the Act for clearance of the goods in question within a period of six weeks from today - petition allowed.
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