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This Tribunal through Final Order No. 71081 of 2019 dated 04 June, 2019 upheld the Order-In-Appeal No. 20-CUS/APPL/LKO/2019 dated 23 January, 2019 passed by Commissioner (Appeals), Customs, GST and Central Excise, Lucknow through which the learned Commissioner (Appeals) allowed appeal filed against Order-in-Original No. 15/ADC/2018 dated 14 August, 2018 through which 19,670 kg of betel nuts valued at Rs 52,12,550/-(Rupees fifty two lakhs twelve thousand five hundred and fifty only) were confiscated and allowed to be redeemed on payment of redemption fine of Rs 12 lakhs. In addition there was confiscation of vehicle and imposition of penalties on other appellants. Since the said Order–In-Original was set aside by learned Commissioner (Appeals) through said Order-In-Appeal dated 23 January, 2019, which was upheld by this Tribunal, the applicant of the present miscellaneous application became entitled for unconditional release of said goods on passing of said Order-In-Appeal dated 23 January, 2019. Instead of honouring the Order-In-Appeal, Revenue preferred an appeal before this Tribunal. The said appeal was dismissed and said Order-In-Appeal dated 23 January, 2019 was upheld through said Final order dated 04 June, 2019. As per the miscellaneous application, the said goods have not been released to applicant Shri Harshit Garg. Revenue through Letter No. VIII (25)445/Commr Appl/2019 dated 28 June, 2019 informed the Authorized Representative of Revenue that the Commissioner of Customs (Preventive), Lucknow has approved to issue said Letter in which it is stated that the said Final Order dated 04 June, 2019 is under review by the Competent Authority. It was stated in said Miscellaneous Application that Revenue is not releasing the subject betel nuts on the pretext that Revenue intends to file appeal before Hon’ble High Court. It was informed by Authorized Representative of Revenue that Commissioner of Customs (Preventive) Lucknow is Mr. Ved Prakash Shukla. It is made clear that even if Revenue wishes to file appeal before Hon’ble High Court, there is no requirement of keeping the goods with Revenue when at two stages they have lost the case. As on today Revenue does not have any Authority to retain the subject goods. We, therefore, direct Commissioner of Customs (Preventive), Lucknow to unconditionally release subject goods forthwith and in any case before 12th July, 2019. In case the subject goods are not released by 12th July, 2019, Shri Ved Prakash Shukla, Commissioner shall remain present in person in this Court at 10:30 AM on 23rd July, 2019.