1991 (1) TMI 149

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....uld be released on payment of the penalty imposed in cash and on furnishing bank guarantee for the redemption fine. The learned single Judge also held that in all other respects the appellant had the liberty to file an appeal and seek redress of his grievances. An indulgence was shown, however, that in the event the goods are released on payment of the penalty in cash and on furnishing of a bank guarantee for the redemption fine, the predeposit necessary for filing an appeal shall be dispensed with. Subsequently it appears that the writ petition and a batch of her writ petitions were posted for being mentioned before the learned single Judge and by the order dated 20th December, 1990, the learned Single Judge, at the instance of the Revenue....

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....y, learned Counsel for the appellant submitted that after having directed the confiscation of goods it was not open to the authority to impose conditions for the release of the goods other than on payment of fine and penalty. In other words what the learned Counsel contended was that the direction for mutilation of the goods could not have been given by the adjudicating authority and that the learned single Judge also could not have, in the facts and circumstances of the case, issued direction as has been noticed in an earlier part of this judgment. We are unable to agree with the submission. It is only in the event the appellant chooses to get the goods released which had been confiscated by the order of the adjudicating authority that he ....