1994 (4) TMI 76

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....ise and Gold (Control) Appellate Tribunal. In the case of the first petitioner, the Collector of Customs levied a penalty of Rs. 10 lakhs on the first petitioner and a penalty of Rs. 2.5 lakhs on each of two partners. Likewise, in the case of the second petitioner also a like amount of Rs. 10 lakhs was levied as penalty against the second petitioner and a further penalty of Rs. 2.5 lakhs on each o....

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....posit had not been got released and they still remain with the department. The petitioners pointed out that the said amount of Rs. 2.29 lakhs and odd in each case may be adjusted towards the amounts payable as per the earlier order of CEGAT towards penalties. By its second order dated 23-8-1993 the Tribunal refused to modify the earlier order. Elaborate arguments were advanced before the Tribunal ....

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.... a refund of Rs. 2.29 lakhs and odd each in both the cases. If that be so, all that is technically required is for the petitioners to file such an undertaking, get the refund and again redeposit the same in the Tribunal. If the petitioners are entitled to file an undertaking not to remove the goods and consequently to the refund of the amount of Rs. 2.29 lakhs and odd in each of these cases, we th....

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....shall be heard on merits by the Tribunal and disposed of in accordance with law. In respect of the deposit of the balance amount as mentioned above, the petitioners will have one month time from today. 7.Before parting with this Writ Petition, we must observe as follows. In some cases, it has been brought to the notice of this Court that the Tribunal is releasing the operative part of its order....