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2020 (4) TMI 474 - AT - CustomsRelease of imported goods - stay of implementation of impugned order - Commissioner of Customs dropped the proceedings - As per revenue, seizure and confiscation is also necessary for recovery of duty - HELD THAT:- We fail to see the extent to which continued control of the imported goods could alleviate possible harm to the exchequer. The show cause notice proposes that the said goods be confiscated and such confiscation, not being deprived of the option of redemption, merely enables recovery of fine without recourse to the goods themselves. Sale of these goods, under section 142 of Customs Act, 1962, is, consequently, not an acceptable course of action. Moreover, the value of goods under control of customs authorities is but a fifth of the amount in dispute. The legal implication of stay of implementation of the impugned order remains unexplained. An order dropping proceedings, if held to be non-operable pending disposal of the appeal, merely restores the allegations in the show cause notice for fresh determination by the Tribunal save file file. The appeal of Revenue has the very same consequence - No case has been made out by Revenue that, sans our intervention, miscarriage of justice will ensue. The Tribunal is legally enjoined to determine a dispute arising from the relevant tax laws and not as an alternative for administration of the tax system. The effect of the present application for stay of operation appears to be the latter and which we decline to, tacitly or covertly, to be a participant in. Accordingly, the application for stay is rejected. As the issue involves substantial revenue, the application is allowed and Registry is directed to list the appeal for disposal on 30th March 2020.
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