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2019 (4) TMI 2035

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..... ounsel for the petitioner had filed the additional affidavit along with the memo of the appeal as was filed before the Tribunal. Para 14 prayer clause of the appeal reads as under: "14. Appellant claimed for provisional release of the seized goods u/s 110(A) of the Customs Act, 1962. However, no order was passed on the application nor the option was given to the persons (drivers) from whose poss .....

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..... arned counsel for the petitioner refund of the seizure value in the context of the order allowing the appeals is automatic. 3. In contempt proceedings no direction can be issued, it shall be appropriate to leave it open to the wisdom of the Tribunal to interpret order regarding the refund of the seizure value. Tribunal is expected to dispose of the application as shall be filed by the petitioner .....

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