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Judgment
CM APPL No. 3687 of 2016 (exemption) in W.P. (C) No. 842 of 2016; CM APPL No. 3688 of 2016 (exemption) in W.P. (C) No. 843 of 2016 : Allowed, subject to all just exceptions.
The applications are disposed of.
W.P. (C) No. 842 of 2016
W.P. (C) No. 843 of 2016
In respect of both petitioners, an Order-in-Original dated 5th February 2015, was passed by the Commissioner of Customs, permitting the withdrawal of goods in question on payment of redemption fine and levying penalty. The petitioners then filed an appeal before the Commissioner of Customs (Appeals). By orders dated 17th June, 2015 the Commissioner of Customs (Appeal) set aside the Orders-in-Original. However, the Department went in appeal before the Customs, Excise & Service Tax Appellate Tribunal (�CESTAT�) which by an order dated 7th December, 2015 [2016 (332) E.L.T. 748 (Tri. - Del.)] stayed the said order dated 17th June, 2015 of the Commissioner of Customs (Appeals).
The present writ petitions have been filed by the petitioners assessees seeking release of the goods pending the appeals before the CESTAT.
Learned counsel for the petitioners states that the petitioners are willing to furnish bank guarantees for the entire amount of redemption fine and penalty to enable the goods in question to be released to the petitioners.
Learned counsel for the Department, on the other hand, submits that the Court may direct the CESTAT to expedite the hearing of the appeals.
Having considered the submissions of the learned counsels for the parties, and considering that goods in question are finished leather lying seized for more than a year, the Court is of the view that the appropriate course would be to permit the petitioners to each furnish a bank guarantee for the entire amount of redemption fine and penalty and for the goods be released to the respective petitioners.
Accordingly, the writ petitions are disposed of with the direction that upon each of the petitioners furnishing a bank guarantee in favour of the Department, for the entire amount of redemption fine and penalty as ordered by the Order-in-Original dated 5th February, 2015, the goods in question shall be released to the respective petitioners. This would be subject to any further order that may be passed by the CESTAT while disposing of the appeals of the Department.
The writ petitions are disposed of in the above terms. Dasti.