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Issues:
1. Department seeking stay of order reducing redemption value of goods. 2. Department releasing goods based on lower appellate authority's order. 3. Interpretation of previous case law regarding stay applications. 4. Lack of sampling to ascertain market value for fixing redemption fine. Analysis: The case involves the Department seeking a stay of the order by the lower appellate authority that reduced the redemption value of goods from Rs. 19,97,190 to Rs. 8,18,521.20. The department released the goods after taking a personal bond for the difference in redemption fine and a bank guarantee for 75% of CIF value. The Tribunal highlighted that when the department files an appeal, they must either release goods as per the appellate authority's order or seek directions from the Tribunal. Reference was made to a previous case where it was emphasized that the department cannot modify a judicial order on its own and must seek directions from the Tribunal for release of goods. The Tribunal dismissed the department's prayer for stay of the lower appellate authority's order, noting that the terms set out were not in line with the appeal grounds. The order was considered infractuous as the goods had already been released. Furthermore, the Tribunal clarified that the lower appellate authority's order would not set a precedent for the release of other goods pending Tribunal's decision. It was emphasized that authorities should decide each case based on facts, including the market value of goods. The Tribunal expressed dissatisfaction with the lack of sampling to determine the market value for fixing the redemption fine. The absence of market inquiries before fixing the redemption fine was noted, and it was expected that samples should have been drawn for this purpose. The Tribunal dismissed the stay prayer of the department and emphasized the importance of conducting market inquiries to ascertain the actual market value of imported goods before fixing redemption fines.
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