2008 (12) TMI 538

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..... pplication for direction to the Commissioner for granting refund to the Appellant in pursuance of the Tribunal's Final Order Nos. 1908-1909/05 SM (BR), dated 24-10-05 [2006 (195) E.L.T. 248 (Tribunal)]. The Tribunal by this order had set aside the confiscation of truck, which was alleged to have been used for smuggling of goods into India. The Appellant mentions that when he approached the Customs .....

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..... binding on all adjudicating and appellate authorities within its jurisdiction and the Revenue is to unreservedly follow such orders unless operation thereof has been suspended by a competent court. Therefore, the Respondent Commissioner is, therefore, directed to refund the sale proceeds of the truck without any delay, if the Tribunal's order has not been set aside or stayed by any Hon'ble High Co .....

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