2019 (5) TMI 1301

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..... , Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench : The above Miscellaneous Application has been filed by the appellant seeking provisional release of the goods that have been seized and confiscated vide impugned Order dated 25.04.2018. The above early hearing application has also been filed by the appellant seeking early hearing of the appeal. 2.1 Ld. .....

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..... He urged that the Tribunal has enough powers under Rule 41 of the CESTAT Procedure Rules to grant provisional release of the goods during the pendency of the appeal. 3. Ld. AR Ms. T. Usha Devi appearing on behalf of the respondent opposed the application. She submitted that the appellant had not filed any application for provisional release before the adjudicating authority. Further, the provisio .....

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..... liest opportunity i.e., during the pendency of proceedings before the adjudicating authority. After passing the impugned Order and confirming the mis-declaration, mis-classification of the goods and also confirmation of the duty demand and imposing redemption fine, the appellant cannot at this stage request for provisional release. Further, to consider the issue of provisional release at this stag .....

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