TaxTMI 
TaxTMI 
2023 (8) TMI 753
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.... Counsel ORDER The petitioner has filed this writ petition for a Mandamus to direct the respondent to implement the order of the CESTAT Final Order No.40262/2022 in Customs Appeal No.40021/2022. 2. By the aforesaid order, the Tribunal has held as under:- "12. We are therefore of the considered opinion that the order for confiscation and re-export made in regard to 26 nos. of kids bikes does n....
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....157 nos. of kids bikes have to be released to the appellants for home consumption. Confiscation and order to re-export or for destruction of remaining 26 nos. of kids bikes is upheld. The redemption fine of Rs. 1,00,000/- (Rupees One Lakhs Only) is imposed for the entire goods. We direct that 157 nos. of kids bike has to be released on payment of redemption fine Rs. 5,000/- (Rupees Five Thousand O....
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....itioner has also paid the duty and the fine penalty that was imposed on the petitioner. 5. Defending the stand of the respondents, the learned Senior Standing Counsel for the respondents would submit that the letter which has been filed by the petitioner with the respondents on 18.07.2022, merely asks for waiver of demurrage/storage charges and not for the release of goods. 6. It is submitted th....
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....rused the representation filed by the petitioner dated 18.07.2022 and also perused the counter filed in support of the respondents. 11. The petitioner's representation dated 18.07.2022 is only for waiver of demurrage/storage charges vide issuing necessary detention certificate in terms of Regulation 6(l) of the Handling of Cargos in Cargos in Customs Area Regulations, 2009, regarding the Bill....