2021 (3) TMI 733

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....etitioner : Mr.B.Satish Sundar For Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER The petitioner prays for a mandamus directing the respondents, the Principal Commissioner of Customs/R1 and Joint Commissioner of Customs Adjudication-Air/R2 to implement the order passed by the Commissioner (Appeals) dated 28.08.2020 and release the electronic consumer goods i.e. iPhones/iPads ....

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....ported in 2019 (365) E.L.T. 465(SC) Hon'ble Supreme Court has held that Section 125 of the Customs Act 1962 vests discretion in the authority to levy line in lieu of confiscation. Relying on the above case law, I allow the goods to be redeemed on payment of fine of Rs. 2,20,000/- (Rupees two lakhs twenty thousand only) - under section 125 of Customs Act 1962 taking into account the market valu....

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....ressing his readiness to pay the duty, fine and penalty and has sought release of the goods at the earliest. There is no response to the request and hence this writ petition. 3.In counter Mr.A.P.Srinivas, learned Senior Standing Counsel appeaing for the revenue would point out that the order of the Commissioner (Appeals) has not been accepted and a revision has been filed which is pending with ....