2001 (5) TMI 308

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....a, Advocate, for the Respondent. [Order]. - This application filed by the Revenue is for stay of operation of the order passed by the Commissioner of Customs upholding the confiscation of the imported goods, but with an option to the importer to redeem the goods on payment of a fine of Rs. 3 lakhs. The appeal filed by the importer against the confiscation is also before the Bench today. The ....

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.... while dealing with an appeal filed against any order of the adjudicating authority. He has, in this connection, referred to the provisions of Section 128A of the Act. Making a contextual reference to the subject-matter of these appeals, ld. Counsel submits that, though, pursuant to the order of the Commissioner (Appeals), the party deposited the redemption fine, the goods are yet to be released t....

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....viding for redemption on payment of fine. Such a decision, prima facie, appears to be well within the scope of Section 128A. In any case, the jurisdictional issue raised by ld. SDR can be agitated at the time of regular hearing in the appeals. The plea of ld. SDR is no ground for the present application. Neither in the application nor in the submissions of ld. DR is there anything to justify a sta....