TMI Blog2021 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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, which in itself is an objectionable phrase, and is the subject matter of an appeal can be no ground for not following the appellate order unless its operation had been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to the assessee and chaos in administration of the tax laws. Adverting to the facts of the present case, all that the appellate authority has held is to allow amendment to the concerned bills of entry and thereafter has directed the original authority to take a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in the business of import and trading of ferrous and non-ferrous metals such as copper, nickel, aluminum, minor metals etc. Petitioner had entered into an agreement with one M/s. S. R. Enterprises (referred to as the high seas buyer ) for supply of copper wire rods in the course of import of such goods. On reaching the port of entry, the high seas buyer filed bills of entry bearing Nos.6050166, 6049455 (both dated 12.12.2019) and 6089890, 6088119, 6091844, 6092308 (all dated 16.12.2019) corresponding to various bills of lading. It may be mentioned that petitioner as the importer had purchased the said goods from one M/s. Union Copper Rod LLC, Dubai but the consignments were sold to the high seas buyer while in the course of import. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 17.03.2020, petitioner preferred appeal before the Commissioner of Customs (Appeals), Mumbai-II. By the order-in-appeal dated 18.09.2020, the appellate authority allowed the prayer of the petitioner to carry out amendment in the bills of entry and directed the original authority to amend the bills of entry accordingly. Original authority was also directed to take a decision on the request of the appellant (petitioner) for provisional release of the subject goods within six weeks. 9. Alleging that the order of the appellate authority has not been complied with by the lower authority thereby causing serious prejudice to the petitioner, the present writ petition has been filed. 10. On 22.12.2020, we had asked Mr. Mishra, learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to highlight the contention that non-compliance of the orders passed by the appellate authority by the lower authority besides being an act of judicial indiscipline, would also lead to chaos in the administration of the laws. 13. Submissions made by learned counsel for the parties have been considered. 14. Considering the grievance expressed by the petitioner, it is not necessary for us to enter into the merit of the case. What is before us is an order-in-appeal dated 18.09.2020 passed by the Commissioner of Customs (Appeals), Mumbai-II. Relevant portion of the order-in-appeal dated 18.09.2020 reads as under:- 8. In view of above, I pass the following order: (i) Amendment in the impugned Bills of Entry is allowed. Original A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which in itself is an objectionable phrase, and is the subject matter of an appeal can be no ground for not following the appellate order unless its operation had been suspended by a competent court. If this healthy rule is not followed, the result will only be undue harassment to the assessee and chaos in administration of the tax laws. 17. Following the above decision, Supreme Court again in Collector of Customs Vs. Krishna Sales (P) Ltd., 1994 Supp (3) SCC 73 , once again reiterated the proposition that mere filing of an appeal does not operate as a stay or suspension of the order appealed against. It was pointed out that if the authorities were of the opinion that the goods ought not to be released pending the appeal, the straigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the appellate authority. In so far the reply affidavit is concerned, all that we can say is that the statements made in paragraph 25 are devoid of any particulars : when the appellate order was received by the original authority; when it was placed before the Committee of Commissioners; when the Committee of Commissioners examined the order-in-appeal; when the proposal to file further appeal before the CESTAT was taken; and when the appeal before the CESTAT was filed, all these relevant dates are absent in the reply affidavit. Though this Court had taken cognizance of the grievance of the petitioner on 22.12.2020, nothing has been stated about moving the CESTAT for stay. 21. In such circumstances, we direct respondent Nos.4 and 5 to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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