https://www.taxtmi.com/caselaws?id=382154 The Court directed the petitioners to pay the penalty under Section 114 AA within a week, after which the Customs Department was instructed to implement the Appellate Authority's order by allowing redemption upon payment of the reduced redemption fine. The Court left open the question of whether the revisions would be withdrawn or continued to determine the applicability of Section 114 AA. If the revisions conclude with dismissal, the petitioners would be entitled to a refund. The judgment resolves the issues by providing specific directions for the payment of penalties, implementation of the appellate authority's order, and addressing the pending revisions, ultimately disposing of all three writ petitions without costs. en-us Wed, 12 Jun 2019 00:00:00 +0530 Wed, 26 Jun 2019 07:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382154 The Court directed the petitioners to pay the penalty under Section 114 AA within a week, after which the Customs Department was instructed to implement the Appellate Authority's order by allowing redemption upon payment of the reduced redemption fine. The Court left open the question of whether the revisions would be withdrawn or continued to determine the applicability of Section 114 AA. If the revisions conclude with dismissal, the petitioners would be entitled to a refund. The judgment resolves the issues by providing specific directions for the payment of penalties, implementation of the appellate authority's order, and addressing the pending revisions, ultimately disposing of all three writ petitions without costs. Case-Laws Customs Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382154