2019 (7) TMI 1966

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.... D Vyas. IA ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) By this Civil Application, the applicant-original respondent in the Tax Appeal No. 59/2019 has prayed for following reliefs : "8(A) That this Hon'ble Court may be pleased to direct the Principal Commissioner /Commissioner of customs, Ahmedabad and also the Deputy Commissioner of Customs, Surat to immediately release in the app....

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.... of the Customs Act, 1962, and imposed penalty of Rs. 45 lakh upon the applicant herein under Section 112(b) of the Act. 3. We take notice of the fact that the Tax Appeal No. 59/2019 is at the instance of the Commissioner of Customs, and the same has been admitted by this Court. Along with the Tax Appeal, Civil Application for stay No. 1/2019 was also preferred. A Co-ordinate Bench of this Court,....

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....espondent shall also file an undertaking before this court that in the event, the applicant succeeds in the appeal and if absolute confiscation of the goods is ordered or the respondent is held liable to pay an amount more than the amount paid under this order, the respondent shall pay the differential amount that he may become liable to pay under such order." 3. Pursuant to the order passed by ....