TMI Blog2017 (10) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Commissioner of Customs (Appeals), which is in favor of the petitioner - petition allowed. - W.P.No.14228 of 2017 & W.M.P.No.15418 of 2017 - - - Dated:- 9-10-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.S.Murugappan For Respondents : Mr.A.P.Srinivas, Standing Counsel ORDER Heard Mr.S.Murugappan, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Standing Counsel for the respondents. With consent on either side, this writ petition is taken up for final disposal. 2. The petitioner is an importer of various textile fabrics from China and other countries and in the course of business activities, they had imported a consignment of 100% Knitted Polyester Fabric of specification (220-240 GSM) 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which were all allowed clearance after endorsement of value by Order-in- Original dated 31.01.2014. This was contested before the Commissioner of Customs (Appeals) and the appeal filed by the petitioner was allowed by order dated 01.05.2014. Thus, the petitioner was able to establish that the price declared by them was the correct price of the imported goods. Aggrieved by such order, the Revenue has preferred appeal before the CESTAT and an application for stay was moved by the Revenue, which was dismissed by order dated 11.02.2015. The Revenue has not preferred any further appeal against the rejection of the stay petition. The appeal filed by the Revenue is still pending. Thus, as on date, the value declared by the petitioner in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not acceptable to the department - in itself an objectionable phrase and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws . 5. Thus, the third respondent cannot mechanically insist upon the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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