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TMI Blog2021 (10) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... mption of the seized goods on payment of redemption fine and appropriate Customs Duty. The respondent was on appeal before the First Appellate Authority, questioning the correctness of the entire order, that is, on the revaluation of the goods, on imposition of redemption fine and payment of Customs Duty and penalty. The First Appellate Authority, therefore, would be required to test the correctness of the order passed by the Original Authority and if he does not agree with the order, he made set aside the order, but the respondent cannot be worse off in his own appeal filed before the First Appellate Authority - this question is required to be agitated before the Tribunal in the appeal which has been filed by the respondent. During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appellant/Department shall await the decision of the Tribunal and abide by the same. - W.A.No.2451 of 2021 And C.M.P.No.15721 of 2021 - - - Dated:- 29-9-2021 - Hon'ble Mr. Justice T.S. Sivagnanam And Hon'ble Mr. Justice Sathi Kumar Sukumara Kurup For the Appellants : Mr.A.P.Srinivas Senior Standing Counsel For the Respondent : Dr.S.Krishnanandh JUDGMENT T.S. SIVAGNANAM, J. This Writ Appeal filed by the Commissioner of Customs, Chennai-III, Commissionerate, is directed against the order, dated 23.04.2021, in W.P.No.10066 of 2021. 2.The said writ petition was filed by the respondent to forbear the appellants from auctioning the 178 watches seized from the respondent till the disposal of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the order dated 24.09.2018, though in the show cause notice, has proposed to confiscate a sum of ₹ 19,00,000/- which was recovered from the respondent, the proposal was dropped in the Order-in-Original. In the respondent's appeal before the Commissioner of Customs (Appeals-II), Chennai, the First Appellate Authority reversed such decision as well. 5.Aggrieved by the order passed by the First Appellate Authority, the respondent has preferred an appeal before the Tribunal and we are informed that the Tribunal has directed the matter to be listed before the Hon'ble Division Bench during November, 2021. 6.The legal question which may arise before the Tribunal is as to whether, in an appeal filed by the respondent, aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard during November, 2021, and furthermore, the Original Authority has directed redemption of the seized watches on payment of redemption fine and appropriate Customs Duty. Therefore, the appellant/Department has to necessarily await the decision of the Tribunal and abide by the direction that has been issued by the Tribunal. 9.The learned Single Bench, after taking note of the objections raised by the appellant, by referring to Circular No.1053/2/2017-CX, dated 10.03.2017, which has laid down guidelines for recovery proceedings during pendency of litigation, has noted that the Pre-Deposit has been effected by the respondent while approaching the Tribunal, therefore, the appellant/Department cannot initiate any recovery proceedings conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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