2019 (5) TMI 1301

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.... (Technical) Shri. A.K. Jayaraj, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench : The above Miscellaneous Application has been filed by the appellant seeking provisional release of the goods that have been seized and confiscated vide impugned Order dated 25.04.2018. The above early hearing application has also been filed by the appellant seek....

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....t is incorrect, is without any factual basis. He urged that the Tribunal has enough powers under Rule 41 of the CESTAT Procedure Rules to grant provisional release of the goods during the pendency of the appeal. 3. Ld. AR Ms. T. Usha Devi appearing on behalf of the respondent opposed the application. She submitted that the appellant had not filed any application for provisional release before t....

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....lant has not opted for provisional release at the earliest opportunity i.e., during the pendency of proceedings before the adjudicating authority. After passing the impugned Order and confirming the mis-declaration, mis-classification of the goods and also confirmation of the duty demand and imposing redemption fine, the appellant cannot at this stage request for provisional release. Further, to c....