2021 (5) TMI 260

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....isions)<br>Dated:- 22-4-2021<br>W.P. Nos.51, 55, 56, 58 & 60 of 2020 - -<br>Customs<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.B.Satish Sundar For the Respondents : Mr.M.Santhanaraman (for R1 to R3) Senior Standing Counsel COMMON ORDER Heard Mr.B.Satish Sundar, learned counsel for the petitioners and Mr.M.Santhanaraman, learned Senior Standing Counsel for the respo....

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.... the original order in these cases, the petitioners had opted for redemption, redeemed the assets seized and re-exported the jewellery on payment of fine and penalty. 3. Consequent to the orders of the first appellate authority, the petitioners state that they are entitled to refund of the redemption fine and penalty remitted by them. However, the defence of the respondents was that a revisi....

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....overnment, it is incumbent upon them to also seek interim protection for retention of the assets seized by them at the original instance, if they so desire. Failure to do so would entitle the assessee in the respective cases to seek return/refund of the assets seized. 5.However, in the present case, learned counsel for the petitioners does not insist on any positive relief as indicated above, b....