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2004 (10) TMI 516

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..... By this Misc. Application, the appellant have filed a petition for direction to implement the Final Order No. 523/2004 dated 21-5-2004 [2004 (171) E.L.T. 327 (T)] which was pronounced in the open court on 21-5-2004 and was issued under attestation by Asst. Registrar on 1-7-2004. By this order, this Bench had set aside the impugned order of the Commissioner of Customs (Appeals) and the attendant .....

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..... Court or of having obtained any stay etc. 3. I have considered the submissions made by both sides and also perused the records. From the records, it appears that Final Order No. 523/2004 was pronounced in open court on 21-5-2004 by citing various judgments, including the judgments rendered by the Apex Court. Consequently this Bench had ordered for release of the goods, which were non-notified an .....

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..... the absence of any stay of the Final order of the Tribunal by a higher judicial forum, the Department is bound to release the goods with consequential relief, if any. I, therefore, in exercise of the power conferred on the Tribunal under Rule 41 of CESTAT Rules, 1982, direct the Commissioner of Customs (Sea Port), Chennai to implement the order of the Tribunal without insisting on Bank Guarantee e .....

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