TMI Blog2018 (11) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Petitioner, which the Petitioner chose not to respond - Besides even if we assume the contention of the Petitioner that there was a stay of the assessment order dated 22nd August 2016 in view of the Appeal filed by the Petitioner (without accepting the same) yet it would be the obligation of the importer to protect the goods from auction till disposal of the Appeal. This fact of pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August 2016 had enhanced the value of the imported goods and also confiscated it with an option of redeem the same on payment of fine of ₹ 18,00,000/. 3. It is the Petitioner's grievance that inspite of the order dated 22nd November 2016 of the Commissioner of Customs (Appeals), the Respondent is not implementing the same. Thus, the prayer is to release the imported goods in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this Petition should not be entertained. 5. Shri. George, the learned Counsel appearing in support of the Petition, submits that once the Appeal has been filed, there is automatic stay of the order under challenge in Appeal or in any event, a stay in recovery proceedings. In support reliance is placed as Section 129E of the Act. It is further submitted that in view of Section 126 of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Appeal. Nor did the Petitioner make any attempt to warehouse the goods and/or provisionally clear the goods pending final assessment. These notices were issued by M/s. All Cargo Logistic Limited before the assessment order was passed. Further the Petitioner was claiming to be the owner of the goods and had at no time after filing of the Appeal approached All Cargo Logistic Limited not to aucti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till available for redemption by the importer. Prior to amendment of Section 125 of the Act with effect from 2018, there was no time limit to redeem the goods in the absence of the same being provided in the order of confiscation. 7. Therefore, in the above facts, we are not inclined to entertain this Petition. 8. Accordingly, the Petition is dismissed with no order as to costs. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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