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2023 (8) TMI 1161 - CESTAT KOLKATAConfiscation of truck carrying goods and penalty set aside - goods were provisionally released against the Security Deposit - HELD THAT:- The Commissioner (Appeals) has set aside the penalty on the Appellant and also set aside the confiscation of the truck. Against this OIA, the Department has not filed any Appeal. Hence, the conclusions arrived at by the Commissioner (Appeals) remain unchallenged and are final as on date. Therefore, in this case, the Commissioner (Appeals) should have also ordered for release of security deposit of Rs. 2 Lakhs which was deposited by the Late Shri Ishwar Chand Gupta, towards provisional release of the consignment. The Department cannot retain this amount. The Appellant’s successor would be eligible to get the refund of security deposit of Rs. 2 Lakhs. Appeal disposed off.
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