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2021 (7) TMI 1108 - HC - CustomsFinalization of assessment order - grievance of respondent/writ petitioner has been that the appellants are not giving effect to the decision of the Appellate Tribunal in M/S. GLOBAL INDUSTRIES VERSUS THE COMMISSIONER OF CUSTOMS COCHIN [2011 (2) TMI 742 - CESTAT BANGALORE] - HELD THAT:- The appellants inform this Court that the appeal filed against Ext.P9 order is pending before the Supreme Court. It is not in dispute that the appeal is pending and the appellants do not have an order of stay in their favour against the implementation of the decision of the CESTAT. The undisputed fact situation is that the Supreme Court has not stayed the operation or implementation of decision of the CESTAT. The appellant is under obligation to implement the order of the CESTAT and ought to have complied with the writ of mandamus issued by this Court - Appeal dismissed.
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