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1993 (8) TMI 83 - SC - CustomsWhether the goods concerned in the order of the Central Board dated 5-4-1980 and the goods concerned herein are identical or not? Held that:- If the goods which were considered in the order dated 5-4-1980 made by the Central Board and the goods which are the subject-matter of the appeal are identical, there is no doubt that the Collector was bound to follow the orders of the Board - unless, of course, there was an order of a higher authority or of this Court or of the High Court having jurisdiction over the territory wherein the goods were seized, to the contrary. So far as the Collector is concerned, the order of the Board was binding upon him, provided the goods were identical. Indeed, the Board's decision was in the case of the appellant himself. We do not, of course, wish to express any opinion whether the goods concerned in the order of the Central Board dated 5-4-1980 and the goods concerned herein are identical or not. That is a matter for the Collector or the appropriate authorities to decide. Allow these appeals and remit the matter back to the Appellate Collector for disposing of the same in accordance with law and in the light of the observation made hereinabove.
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