1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PEITION NO.8841 OF 2009 Mr. Rajiv Sheth ..Petitioner. V/s. Union of India & Anr. ..Respondents. Mr. Prakash Shah i/b. U.P. Warunjikar for petitioner. Mr. J.B. Mishra for respondents. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3RD DECEMBER, 2009. P.C. :- 1. Heard learned counsel for the petitioner and learned counsel appearing for the Revenue. Rule. Rule, returnable forthwith. 2. Mr. Mishra waives service for the respondents. By consent of the parties, petition is taken up for final hearing. 3. The petitioner is seeking a prayer in terms of prayer clause (a), which reads as under:- “ That this Hon’ble Court may be pleased to direct release of the goods covered by the aforesaid Bills of Entry No.810494 and 810488 both dt. 1-5-08, on provisional basis, pending final disposal of Appeal No. C/785/08 by the Hon’ble CESTAT, West Zonal Bench, Mumbai on such terms and conditions as deemed fit by this Hon’ble Court. “ 2 4. On notice, learned counsel appearing for the respondents filed their affidavit wherein they have made categorical statement that the order of the Tribunal dated 16-04-2009 / 22-04-2009 has been accepted by the Commissioner of Customs (Export) on 01/05/2009. The operative part of the said order in paragraph 9 at page 21 reads as under:- “ In the light of the foregoing discussions and findings, the adjudication order enhancing the total declared transaction value of Rs.18,46, 329 for both the Bills of Entry and enhancing the value to Rs.38,87,329/- under Rule 12 is set aside. The redemption fine of Rupees 8 lakhs on the goods and penalty of Rupees 2 lakhs on the Appellant are also set aside. The appellant has pleaded that the goods are lying uncleared since a very long time and are required for the manufacture of certain goods, which would be usable in the approaching rainy season and hence we order and direct that the goods be released forthwith, preferably within three days from production of this order after ascertaining that the duty has been paid by the Appellant on the declared value. The appeal is allowed. Order accordingly. " 5. Since the revenue has accepted the said order 16-4-2009 / 23-4-2009, the present petition is disposed of in terms of the reasons recorded which is admitted by the revenue. 6. Rule is made absolute in terms of prayer clause (a) with no order as costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)