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2017 (10) TMI 987 - HC - CustomsProvisional assessment of goods - furnishing of Bond and Bank Guarantee - Held that: - Mere pendency of an appeal before the Appellate forum will not amount to stay of the order passed by the lower forum/authority. In the instant case, the valuation of the identical goods passed by the Commissioner of Customs (Appeals) is binding on the third respondent - the third respondent cannot mechanically insist upon the production of bond and Bank guarantee without referring to the earlier decision passed by the Commissioner of Customs (Appeals), which is in favor of the petitioner - petition allowed.
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