2014 (12) TMI 574

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....The petitioner apparently imported "Old & Used Worn Clothing Completely Fumigated" under Bills of Entry Nos. 410871, dated 23-5-2008 and 412974, dated 3-6-2008. The bill of entries were assessed by the Assessing Officer by enhancing the value from US $ 0.45 per kg., as declared to US $ 0.60 per kg. The petitioner was charged duty on the excess Redemption fine and penalty was also imposed. 2.&em....

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....otted (Appeal No. C/78 & 75/2010). It appears that an application for stay was also filed by  the department. No order appears to have been passed on the applications for stay. 5. The petitioner is rightly aggrieved because his goods have still been detained by the Customs Authorities though the duty as assessed has been paid and the petitioner is willing to pay the penalty and the re....