2014 (4) TMI 1065

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..... y been admitted. The department has preferred these civil applications seeking stay of the implementation, the execution of the common judgement which is challenged in these appeals. 2. Briefly stated the facts are that the vessels and barges allegedly used for smuggling activities were confiscated by the Commissioner by passing the order-in-original. Pending such proceedings, the vessels we .....

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..... under : Sl. Vessel Value (Rs.) Redemption Fine (Rs.) 1 Barge DLB-600 20,58,64,038 2,00,00,000 2 Tug Gal Rossa Sea 5,25,00,000 50,00,000 3 Tug UCO-XIV 4,39,00,000 13,00,000 4 Tug Claudine 2,00,00,000 20,00,000 5 Tug Neptune Star 2,70,00,000 10,00,000 6 Tug AHT Jabbar 7,00,00,000 20,00,000 4.   Such judgement of the Commissioner was reversed by the Tribunal by .....

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..... recover the amount without any bank guarantee being available with the department. 7.   Under the circumstances, it is provided that pending these appeals, the respondents shall not be entitled to seek discharge of the bank guarantee or refund of the amount, if the bank guarantee is already encashed. It is provided that such bank guarantees/bonds shall be kept alive if not already enca .....

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