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2021 (2) TMI 391 - HC - CustomsProvisional release of goods - allegation is that the order of the appellate authority has not been complied with by the lower authority thereby causing serious prejudice to the petitioner - time limitation - HELD THAT:- The appellate order is dated 18.09.2020 and we are now in February, 2021. More than four months have gone by without compliance. In UNION OF INDIA VERSUS KAMLAKSHI FINANCE CORPORATION LTD. [1991 (9) TMI 72 - SUPREME COURT], Supreme Court held and reiterated that the principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not acceptable to the department, which in itself is an objectionable phrase, and is the subject matter of an appeal can be no ground for not following the appellate order unless its operation had been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to the assessee and chaos in administration of the tax laws. Adverting to the facts of the present case, all that the appellate authority has held is to allow amendment to the concerned bills of entry and thereafter has directed the original authority to take a decision on the request of the petitioner for provisional release of the goods within six weeks, which period had expired long back - there are no valid reason or justification for non-compliance to such order of the appellate authority. The respondent Nos.4 and 5 is directed to carry out the order-in-appeal passed by the Commissioner of Customs (Appeals) dated 18.09.2020 within seven days from the date of receipt of a copy of this order, if necessary, by giving a hearing to the authorized representative of the petitioner - petition allowed.
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