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TMI Blog2021 (7) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... APPELLANT ADV. MADHU RADHAKRISHNAN FOR RESPONDENTS. JUDGMENT S.V. Bhatti, J. Respondents in W.P.(C) No.10141/2011 are the appellants. The learned Single Judge, through the judgment impugned in Writ Appeal, directed the appellants as follows: "4. Having heard both the sides, this Court finds that the proceedings have to be taken to logical conclusion. Accordingly, the respondents are directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appellants as follows: "27. Having regard to the aforesaid facts and once we have held that the Customs authorities are bound to accept the transaction value, we direct them to allow clearance within 3 days as held by the Tribunal in the case of Rational Art & Press Limited - 2007 (215) ELT 522. It was informed that the appeal against this decision of the Tribunal was dismissed by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remained detained. 29. It was submitted by revenue that they have filed cross objections. On perusal of the same, we find that the points are in support of the impugned order. Further, we find that the impugned order has no findings, by which revenue could have been aggrieved and hence, there cannot be any cross objections. The said cross objections filed are disposed of." 3. The grievance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in W.P.(C) No.10141/2011. We find no reason to admit the appeal. Writ appeal is dismissed accordingly. It is made clear that the steps taken pursuant to the directions issued in W.P.(C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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