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TMI Blog2023 (8) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... o its order, issue of show cause notice by Department refusing to implement Tribunal s order is not legal. In the present case, the subordinate authorities have not denied the compliance of order passed by the Tribunal for provisional release but before the goods could be released, the final order of confiscation has been passed which is an appealable order, therefore, the order passed by the Tribunal cannot be complied with. Since, the petitioner has suppressed the fact of passing of final order of confiscation which was well within his knowledge and filed this present petition seeking provisional release of the goods, the cost of Rs. 25,000/- is hereby imposed on the petitioner - Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi. Vide order dated 18.08.2022, the learned Tribunal has set aside the order dated 15.12.2020. 3. After the aforesaid order, the petitioner made representation on 23.11.2022 to the Commissioner of Customs for release of the currency of Rs. 82,67,900/- and USD 5000/-. Thereafter, reminders were send by Registered AD Post. According to the petitioner, vide letter dated 23.12.2022, the Additional Commissioner sought the approval from Principal Commissioner of Customs (Adjudication), Mumbai for release of currency amount. Vide letter dated 01.12.2022, Deputy Commissioner of Customs submitted an information to the Commissioner that the Chief Commissioner, Bhopal Zone has acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olute confiscation of the said currency under the provisions of Section 121 of Customs Act, 1962. Since, the final adjudication has been done, therefore, the prayer of the petitioner for provisional release cannot be considered now. The petitioner is having the alternate remedy to approach the CESTAT against the final order dated 11.01.2023. 7. Despite the aforesaid submission, the learned counsel appearing for the petitioner has vehemently argued that still the petition filed by the petitioner is maintainable and respondent is bound to release the currency in compliance of CESTAT final order dated 18.08.2022. 8. The petitioner filed an application before the Competent Authority for provisional release of seized currency which was rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aware about above order passed against him, at the time of filing this petition. In all fairness, the petitioner ought to have disclosed this Final Order dated 11.01.2023 passed by the Principal Commissioner of Customs. When the currency has finally been directed to be confiscated under the provisions of 121 of the Customs Act, 1962 as a sale proceeds of smuggle goods then the prayer for provisional release cannot be considered. 10. Shri Prasanna Prasad, learned counsel for the respondent submits that M/s Rudras Overseas (Company) has already approached the CESTAT, New Delhi challenging the order passed by the Principal Commissioner of Customs (Adjudication), Mumbai. He has produced the copy of order dated 29.05.2020. 11. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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