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2023 (8) TMI 665 - MADHYA PRADESH HIGH COURTSmuggling - Seeking release of seized currency - before the goods could be released implementing the Tribunal's Order, final order of Confiscation was passed - HELD THAT:- Reliance placed on the judgment passed by the High Court of Gujarat at Ahmadabad in case of TOPLAND ENGINES PVT. LTD. VERSUS UNION OF INDIA [2005 (7) TMI 112 - GUJARAT HIGH COURT] in which the Division Bench has held that once the order of Tribunal attained finality in absence of any challenge to its order, issue of show cause notice by Department refusing to implement Tribunal's order is not legal. In the present case, the subordinate authorities have not denied the compliance of order passed by the Tribunal for provisional release but before the goods could be released, the final order of confiscation has been passed which is an appealable order, therefore, the order passed by the Tribunal cannot be complied with. Since, the petitioner has suppressed the fact of passing of final order of confiscation which was well within his knowledge and filed this present petition seeking provisional release of the goods, the cost of Rs. 25,000/- is hereby imposed on the petitioner - Petition dismissed.
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