2008 (11) TMI 250

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.... the first respondent withholding the goods imported by the petitioner vide Bill of Entry No. 714204 dated 12-8-2008 in transgression of the order of the Commissioner of Customs and Central Excise (Appeals) dated 19-9-2008 and seeks appropriate relief. 2. During the course of business the petitioner imports used photocopiers. He filed Bill of Entry No. 714204 for clearance of 105 photocopiers rec....

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....t, 1962 (for brevity, 'the Act') and imposing a penalty of Rs. 5,00,000/- in addition. 4. Aggrieved, the petitioner preferred an appeal under Section 128 of the Act. By an order 19-9-2008 the appellate authority intervened and reduced the redemption fine imposed to Rs. 1,50,000/- and the penalty to Rs. 75,000/-. 5. The second respondent with whom the goods imported by the petitioner are stored, ....

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.... for interim stay. 7. Shri A. Rajashekhar Reddy, the Learned Assistant Solicitor General for India, appearing for the first respondent would state that interests of the Revenue substrates the inaction of the first respondent, to pass orders for release of the goods in favour of the petitioner. 8. The stand of the first respondent does not commend acceptance by this Court. The appellate authority....