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2006 (4) TMI 148 - HC - CustomsAppellate order - Non-implementation of - Release of goods - HELD THAT:- Admittedly, though the CESTAT pronounced Final Order, the Revenue has not so far obtained any order from the CESTAT suspending the operation of the said order. It is not the case of the Revenue that the order of the CESTAT has been stayed by the Hon'ble Supreme Court of India. Therefore, I am of the view that the principle laid down by the Apex Court of the land in [1991 (9) TMI 72 - SUPREME COURT] has to be applied and the third respondent should follow unreservedly the orders of the CESTAT, Chennai. Therefore, the third respondent is directed to release the Mulberry Raw Silk imported under Bill of Entry No. 875113 as per Sales Contract No. IE/PSR-RS03/2005, dated 17-2-2005 in terms of the Final Order No. 174/2006, of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. Accordingly, the writ petition is allowed. The third respondent shall release the above said goods covered by the said Bill of Entry on or before 7-4-2006.
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