TaxTMI 
TaxTMI 
2021 (1) TMI 195
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.... Commissioner of Customs (Appeals), Mumbai (Zone-1). 3. In the related writ petition filed by the petitioner i.e. Writ Petition (L) No.3502 of 2020, this court while disposing of the same had passed the following order on 15th October, 2020:- "36. We have examined the grounds given in the order dated 01.10.2020 not as an appellate authority over the Commissioner but only to satisfy ourselves as to whether on such grounds a bona fide satisfaction can be arrived at that the order-in-original suffers from illegality or impropriety. Even on that aspect also, we refrain from expressing our final views since it is stated that application has been filed pursuant to the order dated 01.10.2020 which shall now be treated as an appeal, but....
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....fter thorough consideration of all aspects of the matter, we are of the view that non-release or withholding of the imported goods of the petitioner any further would not be just and proper. At least the grounds given in the order dated 01.10.2020, which order itself was passed in a highly improper manner, do not justify that the goods should be withheld or denied release notwithstanding the order-in-original and compliance thereto. Conclusion 38. Consequently, we direct the respondents more particularly respondent Nos.4 to 7 to forthwith release the goods of the petitioner covered by bills of entry bearing Nos.5720040, 5720192, 572069, 5722458, 5722730, 5719772, 5722243 and 5722456, all dated 18.11.2019. Similar direction....
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....ted 1st November, 2019. 5 Additionally, another prayer (c) was also made for direction to the respondents to release the imported goods vide seven Bills of Entry bearing Nos. 5520537, 5520538, 5520539, 5520540, 5520541, 5520872 and 5521191 on payment of redemption fine and penalty. 6 Since the two writ petitions were heard together, in paragraphs 4 and 4.1 of the judgment and order, the reliefs sought for were set out in the following manner:- "4 By filing this petition under Article 226 of the Constitution of India, petitioner has sought for the following reliefs:- (1) To set aside and quash communications dated 02.09.2020 of respondent Nos.5 and 6; (2) To direct the respondents, more particularly respon....
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....onsequential relief. * * * * * * * * * 9 Today, when the matter is called upon, Mr. Mishra, learned Counsel for Respondent Nos.1 to 6 in his usual fairness submits that though SLP has been filed, the said respondents have not been able to obtain any stay order from the Supreme Court. 10 Having heard learned Counsel for the parties and on due consideration, we modify our judgment and order dated 15th October, 2020 by insertion/addition of the following sentence in paragraph 4.1 as well as in paragraph 38 thereof. The last line in paragraph 38 would thus read as under:- "In addition, respondent Nos.4 to 7 are also directed to forthwith release the goods of the petitioner covered by seven Bills of Entry bear....