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    <title>2026 (4) TMI 84 - BOMBAY HIGH COURT</title>
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    <description>Where customs duty and penalties under the operative adjudication and appellate orders had been deposited, and no stay of the appellate order was in force, the customs authorities could not withhold release of seized goods for re-export merely because the Revenue&#039;s appeal was pending. The Court treated the later demand notice as no impediment in the present proceedings, since the revenue interest stood secured by payment. The petitioner was therefore entitled to release of the goods for re-export upon confirmation of deposit.</description>
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      <title>2026 (4) TMI 84 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=789015</link>
      <description>Where customs duty and penalties under the operative adjudication and appellate orders had been deposited, and no stay of the appellate order was in force, the customs authorities could not withhold release of seized goods for re-export merely because the Revenue&#039;s appeal was pending. The Court treated the later demand notice as no impediment in the present proceedings, since the revenue interest stood secured by payment. The petitioner was therefore entitled to release of the goods for re-export upon confirmation of deposit.</description>
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