Indira Banerjee, J. - (1.) THE Court: The petitioner apparently imported "Old & Used Worn Clothing Completely Fumigated" under Bills of Entry Nos. 410871, dated 23 -5 -2008 and 412974, dated 3 -6 -2008. The bill of entries were assessed by the Assessing Officer by enhancing the value from US $ 0.45 per kg., as declared to US $ 0.60 per kg. The petitioner was charged duty on the excess Redemption fine and penalty was also imposed. The petitioner claims to have paid the duty as assessed. The petitioner submits that the petitioner is willing to pay the redemption fine and penalty.
(2.) THE department, however, filed an appeal against the Assessment Order before the Commissioner of Customs (Appeals), Kolkata, but the appeal was rejected as time barred by order in Appeal No. Kol/CUS/CKP/682 -691, dated 30 -12 -2009. It is stated that the Appellate Authority also observed that a review application would not lie. Against the aforesaid order of the Appellate Commissioner, the department filed an appeal before the Customs, Excise & Service Tax Appellate Tribunal, hereinafter referred to 'CESTAT'. The appeal has apparently been filed in 2010 as will appear from the appeal number that has been allotted (Appeal No. C/78 & 75/2010). It appears that an application for stay was also filed by the department. No order appears to have been passed on the applications for stay.
(3.) THE petitioner is rightly aggrieved because his goods have still been detained by the Customs Authorities though the duty as assessed has been paid and the petitioner is willing to pay the penalty and the redemption fine that has been imposed.;