TMI Blog2023 (5) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... t any provision in the Customs Act, which entitles the Revenue to retain the goods after the concerned party has paid the redemption fine as well as the penalty as determined. Merely because the Revenue seeks to challenge the order passed by the Appellate Authority is no ground for non-compliance of the said orders. The respondents are directed to handover the goods in question to the petitioner (within a period of two working days) as there are no justification for the respondent to withhold the release of the said goods - petition allowed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr Shubhankar Jha and Mr Ashish Bansal, Advocates, Advocates. For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 77 of the Customs Act, 1962; ii. I order confiscation of the above said watches i.e., One (01) Hublot Big Bang watch with Marking 1426251 and also having Marking 301.PX.130.RX 1426251 on the Tag attached with the Watch alongwith One International Hublot Warranty Card having Marking 301.PX.130.RX 1426251 H775 , Retailer-Luna Management Monaco on the backside of the Card and One (01 ) Bvlgari Serpenti Watch having Marking on backside of the Watch SP 35 SPG PO 23828 alongwith One International Bvlgari Warranty Card having reference Code 103149 Serial Number PO 23828 mentioning location as Celita Espana , with store name Chocron Joyeros , Date of purchase 26.04.2021, collectively valued at Rs. 39,61,100/- (Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission, as discussed, hereinabove. Whereas this order, being appealable and the Pax OR Department has a right to file an appeal before the Appellate Authority against the subject order under Section 128/11 of the Customs Act, 1962, therefore, the Pax or his Advocate or any Authorised Representative is hereby directed to file the request for release of the seized goods for the purpose of re-export only on receipt of this order or before 15 days from the date of departure from India. 4. Immediately after receipt of the order-in-original dated 28.12.2021, the petitioner deposited the penalty of ₹5,94,165/- as well as the redemption fine of an equivalent amount. The co-noticee (Mr Pankaj Jain) also deposited the penalty impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, the redemption fine under Section 125 of the Customs Act, 1962 (hereafter the Customs Act ) was reduced from ₹5,94,165/- to ₹1,00,000/-. The penalty imposed on the petitioner under Section 112 and 114AA of the Customs Act was reduced to ₹1,00,000/- and the penalty imposed on the co-noticee (Mr Pankaj Jain) was set aside. The order-in-original dated 28.12.2021 was modified to the aforesaid extent. 9. Notwithstanding the above, the Revenue has not released the goods to the petitioner as yet. 10. Mr Harpreet Singh, learned counsel appearing for the Revenue, submits that the Revenue has preferred a Revision Petition before the Revisional Authorities, which is pending. He submits that in view of the pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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