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2016 (12) TMI 518 - MADRAS HIGH COURT

2016 (12) TMI 518 - MADRAS HIGH COURT - 2017 (345) E.L.T. 599 (Mad.) - Release of confiscated goods - two watches - redemption fine already paid - Held that: - this is a fit case where appropriate direction should be issued to release the watches in question, upon the petitioner complying with the conditions as per the order passed by the Commissioner (Appeals) dated 5.12.2013. Mere pendency of the revision petition before the Revisional Authority will not amount to an order of stay, that too wh .....

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mply with the Order-in-Appeal dated 5.12.2013. - The writ petition is disposed of directing the release of the goods in question forthwith on payment of the personal penalty to the tune of ₹ 10,000/-, as ordered by the Commissioner (Appeals), as already the petitioner paid the redemption fine to the tune of ₹ 80,000/-. The goods shall be released within two days - petition allowed - decided oin favor of assessee. - Writ Petition No. 38244 of 2016 - Dated:- 3-11-2016 - T. S. Sivag .....

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r-in-Appeal No.1799 and 1800 of 2013 dated 5.12.2013. 3. Those two appeal petitions were filed by the petitioner challenging the Order-in-Original passed by the Additional Commissioner of Customs, Chennai. The appeals were allowed and the order of confiscation was set aside subject to payment of a redemption fine of ₹ 80,000/- and personal penalty to the tune of ₹ 10,000/-. The petitioner paid the redemption fine and is yet to pay the personal penalty. But, in the meantime, the Depar .....

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