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2012 (3) TMI 204 - HC - CustomsNot following the orders of the higher Appellate authorities -Imported items of the asseess had been taken up for investigation by the Revenue - goods had been detained - Revenue stated that there is a mis-declaration of the cargo - petitioner had been given an option to redeem the goods, on payment of a fine u/s 125 of the Customs Act, 1962, and a sum of Rs.5 lakhs had been imposed on the petitioner and a sum of Rs.1 lakh had been imposed on the deponent within a period of 30 days from the date of receipt of the order - petitioner, as well as the deponent filed separate appeals, before the Office of the Commissioner of Customs (Appeals) - petitioner furnished a copy of the said order, to the second respondent to release of the imported consignments and to issue the Detention Certificate, for the waiver of rent and demurrage charges,no action had been taken by the respondents petitioner prefer the present writ petition before this Court - Held that :- Department concerned should give effect to the orders of the higher appellate authorities, which are binding on them, by paying utmost regard to judicial discipline, mere fact of the filing of an appeal against such orders and the pendency of such an appeal cannot be shown as a sufficient reason for not following the orders of the higher appellate authorities - respondents are directed to release the goods in question within Ten days from the date of receipt of a copy of this order - open to the petitioner to make a representation to the appropriate authority, with regard to the issuance of a Detention Certificate, for the waiver of the demurrage and detention charges .
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