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TMI Blog2021 (5) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... tment application for revision is pending but no stay / interim protection sought against the order of Commissioner (appeals) - HELD THAT:- Admittedly, no interim protection has been obtained by the respondents - Though the provisions of Section 129DD do not expressly provide for seeking or grant of interim protection, such provision for interim protection is implicit in any provision for appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.M.Santhanaraman (for R1 to R3) Senior Standing Counsel COMMON ORDER Heard Mr.B.Satish Sundar, learned counsel for the petitioners and Mr.M.Santhanaraman, learned Senior Standing Counsel for the respondents 1 to 3. 2.The prayer in these writ petitions is for a mandamus directing the 1st and 3rd respondents i.e. the Principal Commissioner of Customs, Commissionerate-I, Chennai Airpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of the first appellate authority, the petitioners state that they are entitled to refund of the redemption fine and penalty remitted by them. However, the defence of the respondents was that a revision, in terms of Section 129DD of the Customs Act, 1962, has been filed as early as in May 2018 and thus, till such time the revision applications are disposed, the respondents would not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le the assessee in the respective cases to seek return/refund of the assets seized. 5.However, in the present case, learned counsel for the petitioners does not insist on any positive relief as indicated above, but would rest content if a direction is issued to the Principal Commissioner (Revision Application) and Ex Officio Additional Secretary to Government of India, arrayed as R4, for speedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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