1997 (11) TMI 316

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thorities in pursuance of the order of the ld. Lower Appellate Authority, have released the goods after taking a personal bond for the difference in the redemption fine between the one fixed by the ld. Original Authority and the ld. Lower Appellate Authority and the Bank Guarantee for 75% of CIF Value. 2. We had come across similar cases thereafter the appellate order had been passed and the appeal had been filed before us wherein we had pointed out when the department had filed or contemplated filing of the appeal in that event only two courses are open before the authority i.e. either to release the goods in terms of the appellate authority's order or to seek necessary direction in this regard from the Tribunal if they wanted to r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the goods in case the goods are not being released by the authorities by the importer. In the present case, there was no miscellaneous application pending from the importer seeking release of the goods subject to the terms that may be fixed by the Tribunal and the only application that was before the Tribunal was the stay petition filed by the learned Commissioner. The Commissioner on his own therefore could not have interfered with the order impugned before us. Any order passed in this regard would be in the nature of extra judicial order and in our view it is not a proper thing to do. In case the Department wanted to release the goods, suitable directions could have been obtained from the Tribunal for setting the term for release of the ....