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CESTAT upheld the appellate authority's order permitting release of detained imported goods upon payment of applicable duty, rejecting the Revenue's appeal. The Tribunal found the detention amounted to seizure per Board instructions and that the Commissioner (Appeals) validly exercised appellate powers to direct release while preserving the Department's right to initiate adjudication, impose fine or penalty and issue any requisite notices. The Revenue's contention that the Commissioner lacked power to order release was dismissed as without merit, and the impugned order was affirmed in all respects. Appeal by the Revenue is rejected.
CESTAT upheld the appellate authority's order permitting release of detained imported goods upon payment of applicable duty, rejecting the Revenue's appeal. The Tribunal found the detention amounted to seizure per Board instructions and that the Commissioner (Appeals) validly exercised appellate powers to direct release while preserving the Department's right to initiate adjudication, impose fine or penalty and issue any requisite notices. The Revenue's contention that the Commissioner lacked power to order release was dismissed as without merit, and the impugned order was affirmed in all respects. Appeal by the Revenue is rejected.
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