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2010 (3) TMI 422 - BOMBAY HIGH COURTAppellate order- the subject consignment sought to be imported by the Petitioner is in violation of Section 111(o) of the Customs Act, 1962. Inasmuch as, the importer has failed to obtain necessary certificate of registration/import permit under the Insecticides Act, 1968 and thus, the goods were liable to be confiscated. Commissioner (Appeals) decided in favour of petitioner. prayer for interim relief made by the revenue which was rejected by Tribunal. Petitioner invoked writ jurisdiction under article 226 of Constitution of India to implement the order of first appellate authority. Held that- revenue is bound to implement the order which is in favour of the petitioner. Respondents directed to implement the order passed by Commissioner(Appeals) subject to petitioner furnishing a bank guarantee in favour of revenue for Rs. 3,50,000/-
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