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2024 (2) TMI 1145 - BOMBAY HIGH COURTNon-compliance to Orders of the appellate authority by the subordinate original authority - Waive detention and demurrage charges - seeking relief for release of the imported machinery for home consumption - classify the goods under Chapter 90 as Runway Friction Measuring Machine - imported friction testing vehicle - prohibited in terms of Section 2(33) - confiscation in terms of Section 111(d) - redemption fine and imposed penalty - HELD THAT:- In our view, it is settled law that the principle of judicial discipline requires that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. Applying this settled legal position, by the said Order dated 23rd March 2023, the Commissioner of Customs (Appeals) has set aside the confiscation of the imported machinery and ordered release of the same for home consumption. Though an Appeal has been filed against the said Order dated 23rd March 2023, being Customs Appeal No. 86471 of 2023, neither the appellate authority nor any other competent Court has stayed the operation of the said Order dated 23rd March 2023. Thus, the Respondents will have to be directed to release the Friction Testing Machine without prejudice to their rights and contentions in the Appeal filed by them. Hence, we hereby pass the following Orders: a. The Respondents are directed to release the Friction Testing Machine for home consumption within a period of one week from the date of intimation of this Order, subject to the Petitioner furnishing a bond for payment of differential duty, in the event, the department succeeds in its Appeal filed before the Tribunal. b. In regard to the demmurage and detention charges, the Respondents are directed to issue a waiver certificate to the Petitioner along with the release of the said goods. c. The release of the machinery will be without prejudice to the rights and contentions of the Respondents in Custom Appeals No. 86471 of 2023 filed by them. Petition is disposed of.
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