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2018 (8) TMI 1608

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..... Heard both. 2. The petitioner filed these writ petitions seeking a direction to the respondents to implement the orders passed by the Commissioner of Customs (Appeals-II) vide orders respectively dated 11.5.2018, 11.4.2018, 11.5.2018 and 12.4.2018 and to release the imported goods by assessing the Bills of Entry on the basis of the declared value and issuance of detention certificates for waiver .....

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..... ven if the Department is permitted to file appeals before the Tribunal, taking note of the current practice that no stay orders are granted especially in the Revenue's appeals, the appeals would be pending for hearing and the live consignments would be held up. 5. The learned counsel for the petitioner would submit that the Department is precluded from filing appeals in the light of the instr .....

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..... spondents submits that it is too early for the petitioner to raise such a contention, as it has to be considered by the Committee of Commissioners as to what would be the impact of the orders passed by the Commissioner of Customs (Appeals-II). 7. In any event, this Court is not inclined to dwell further into it, as this Court is convinced that the goods can be directed to be released and the dete .....

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..... a requirement as long as the consignments are released in terms of the orders passed by the Commissioner of Customs (Appeals-II). 8. In the light of the above, the writ petitions are disposed of with the following directions : (i) The petitioner is directed to execute a bond in the appropriate form securing the interest of the Revenue and that the release of the goods shall be subject to the out .....

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