9911796707
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Issues:
Dispute over valuation of imported goods, confiscation order, redemption fine, penalty imposition, release of detained articles, appeal by Department before Tribunal, absence of stay order, safeguarding Department's interest. Analysis: 1. Dispute over Valuation and Confiscation Order: The petitioner imported switches and accessories, leading to a dispute over their valuation. The Additional Commissioner of Customs issued an order (Ext. P4) confiscating the goods valued at Rs. 8,91,000, with an option for redemption on payment of Rs. 1.5 lakhs. The petitioner appealed, and the appellate authority (Ext. P8) set aside the confiscation order, fixing the goods' value at Rs. 1,52,000 and reducing the penalty to Rs. 20,000. 2. Release of Detained Articles: Despite the petitioner paying the penalty, the goods were not released following the appellate order. The petitioner sought a writ of mandamus for the release of the detained articles. The respondents argued that the Department had filed an appeal before the Tribunal, indicating a potential differential duty if the appeal succeeded. 3. Judicial Direction: The Court acknowledged the absence of a stay order on the appeal filed by the Department. It held that without a stay, the respondents could not withhold the release of goods to the petitioner. However, the Court emphasized the need to safeguard the Department's interest. Consequently, the Court directed the immediate release of goods to the petitioner within two weeks of the judgment, contingent upon the petitioner providing an undertaking to pay any balance amount if the Department's appeal was successful, thus balancing the interests of both parties.
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