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2023 (2) TMI 403 - HC - CustomsSeeking release of goods - goods imported by the petitioner constitute bona fide baggage or not - the option to redeem the confiscated goods had not been exercised within the maximum period of 120 days from the date of the adjudication order - Commissioner of Customs (appeal) set aside to the extent of rejection of petitioner’s request on the ground of delay in seeking redemption beyond the prescribed period - Revenue has went into appeal before Tribunal - HELD THAT:- Once the appellate authority has passed the order-in-appeal and directed release of the goods on payment of redemption fine, it is not open to respondent No.5 to decline release of such goods despite payment of redemption fine by the petitioner. Respondent No.5, being an officer lower in hierarchy than the Commissioner of Appeals, is bound to comply with the order of the higher appellate authority, unless the order of the higher appellate authority is stayed by a still higher forum. As has been observed by the Supreme Court, unless there is adherence to the principle of judicial discipline, there would be chaos in administration of the tax laws. Such a situation cannot be permitted. The respondents are directed to release the goods declared by the petitioner on 13.08.2021 forthwith upon due verification of payment of redemption fine - petition allowed.
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