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Issues:
1. Compliance with appellate order for release of imported car. 2. Department's proposal to file an appeal challenging the appellate order. Comprehensive Analysis: Issue 1: Compliance with Appellate Order The petitioner imported a car through Cochin Port and faced proceedings resulting in an order (Ext. P3) by the Joint Commissioner of Customs directing re-export of the car, along with imposing a fine and penalty. Subsequently, the Commissioner of Customs (Appeals) passed an order (Ext. P4) setting aside the re-export direction, reducing the fine and penalty amounts. The petitioner, through a writ petition, sought compliance with Ext. P4 for the release of the car, expressing willingness to abide by the conditions set forth in the appellate order. Issue 2: Department's Proposal to File an Appeal The respondent, represented by the learned standing counsel, indicated the department's intention to file an appeal challenging Ext. P4 before the Customs, Excise and Service Tax Appellate Tribunal within the prescribed three-month limitation period. The counsel argued that until the expiration of this period, the petitioner cannot demand implementation of Ext. P4. In the judgment, it was noted that the department retains the right to appeal the Commissioner's order before the Tribunal to contest its correctness. Therefore, the Court opined that the petitioner cannot currently seek enforcement of Ext. P4, as the appeal window remains open. The petitioner was advised to wait until the appeal period lapses before seeking compliance. However, if the respondent does file an appeal, the petitioner can approach the Tribunal for the car's release based on terms. The Court closed the writ petition, granting the petitioner the liberty to approach the Tribunal for the vehicle's release or refile in Court if no appeal is lodged within the prescribed limitation period under Section 129A of the Customs Act. This detailed analysis of the judgment highlights the issues of compliance with the appellate order for the release of the imported car and the department's proposal to challenge the order through an appeal, providing a comprehensive understanding of the legal proceedings and the Court's decision.
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