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TMI Blog2018 (9) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to be paid but it is only an amount, which has been deposited pursuant to the interim orders granted by this Court and such deposit will abide by the final order passed in the said matter. The final order dated 28-3-2017 has been passed in favour of the petitioner - the petitioner is entitled for refund of the amount of ₹ 3,00,000/- along with interest, if admissible in law - petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pursuant to the judgment of the Hon ble Division Bench in C.M.A. No. 3652 of 2008. This appeal was filed by the petitioner, challenging the order passed by the Commissioner of Customs, Sea Port-Imports, as confirmed by the CESTAT, by which, penalty of ₹ 10,00,000/- was imposed on the petitioner under Section 112(a)(b) of the Customs Act and confiscation of ₹ 1,43,452 under Section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence. 5. Both the above questions were answered in favour of the petitioner and the appeal was allowed. After the decision was rendered, the petitioner submitted a representation on 24-8-2017, requesting for refund of the amount of ₹ 3,00,000/-, which was pre-deposited by the petitioner as per the interim orders granted by the Hon ble Division Bench in C.M.A. No. 3652 of 2008. This appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Counsel for the petitioner has handed over one full set of papers to the Learned Senior Standing Counsel for the Revenue, which shall be passed on to the 2nd respondent, so as to enable him to reconstruct the file. 7. Since the amount was received by the Department, pursuant to the orders passed by the Hon ble Division Bench of this Court, it cannot be treated as an amount to be paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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