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TMI Blog2016 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner came from Dubai on 02.12.2014 and landed at Chennai International Airport, he was intercepted by the Customs at the arrival hall and inventorised the goods and detained the goods viz., 3 No's gold bars totally weighing 349.2 grams of gold valued ₹ 8,48,164/- for Adjudication in O.S.No.1461 of 2014-Air. Thereafter, the case was adjudicated by the Joint Commissioner of Customs, Airport, Customs House, Chennai, and the said Joint Commissioner confiscated the goods valued at ₹ 8,48,164/- under Section 111(d)(I) of the Customs Act read with Section 3(3) of the Foreign Trade (Development Regulation) Act, 1992. However, the Joint Commissioner has allowed the petitioner to redeem and re-export the goods on payment of redemption fine of ₹ 3,25,000/- and imposed a penalty of ₹ 75,000/- under Section 112(a) of the Customs Act by its order, dated 01.04.2015. 3. Against the said order, the respondent had filed an appeal before the Commissioner of Customs (Appeals), Customs House, Chennai, in C4- I/351/0/2015-Air. On hearing both sides, the Commissioner of Customs (Appeals)-I was pleased to modify the order passed by the Joint Commissioner of Customs by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner of Customs, the petitioner ought to have approached the revisional authority or he should wait till the order passed by the revisional authority and the writ petition filed by the petitioner is not maintainable. Therefore, this writ petition is liable to be dismissed. 6. Heard Mr.A.Ganesh, learned counsel appearing on behalf of the writ petitioner and Mr.V.Sundareswaran, learned counsel appearing on behalf of the respondent. 7. Admittedly, the respondent has filed the revision before the revisional authority, but counsel for the respondent has not produced any particular that when the revisional authority has issued the notice to the petitioner? and what was the date fixed by the revisional authority for hearing and dispose of the case? 8.Once the appellate authority, namely, the Commissioner of Customs has passed the order on 24.08.2015 and without obtaining any order of the stay of the appeal, the respondent should not keep themselves by disobeying the order passed by the appellate authority. 9. Since the Appellate Authority (Commissioner (Appeals)), after taking into consideration the facts and circumstances granted a partial relief to the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to the assessee caused by the failure of these officers to give effect to the orders of authorities higher to them in the appellate hierarchy. It cannot be too vehemently emphasised that it is of utmost importance that, in disposing of the quasi-judicial issues before them, revenue officers are bound by the decisions of the appellate authorities. The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon 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 on 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 assessment and chaos in administration of tax laws. 7. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apart from that, this Court in W.P(MD)No.24495 of 2011 (M/s Supra Bio Tech vs. The Chief Commissioner of Customs, has held as follows:- 16. .............. on a perusal of the documents available, this Court is of the considered view that the respondent Department ought to have given effect to the order of the Commissioner of Customs (Appeals), Chennai, the appellate authority, dated 16.9.2011, made in C.Cus.No.655 and 656 of 2011, in order to maintain judicial discipline, as held in the decision cited supra. 17. The mere filing of an appeal against the order of the appellate authority, and the pendency of the said appeal, cannot be shown as sufficient grounds for not giving effect to the order of the Commissioner of Customs (Appeals), dated 16.9.2011. Even though the National Centre for Mass Spectrometry, Indian Institute of Chemical Technology, Hyderabad, had by its communication, dated 9.12.2010, had opined that the samples of the goods imported sent to it, did not show any presence of pesticides or Oxymatrine, the refusal of the respondents to release the goods in question cannot be held to be valid in the eye of law. 18. It cannot be said that the mere filing of an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the CESTAT suspending the operation of the said order. It is not the case of the Revenue that the order of the CESTAT has been stayed by the Hon'ble Supreme Court of India. Therefore, I am of the view that the principle laid down by the Apex Court of the land in 1991 (55) E.L.T. 433 has to be applied and the third respondent should follow unreservedly the orders of the CESTAT, Chennai. Therefore, the third respondent is directed to release the Mulberry Raw Silk imported under Bill of Entry No.875 113 dated 15.9.2005 as per Sales Contract No.IE/PSR-RS03/2005, dated 17.2.2005 in terms of the Final Order No.174/2006 dated 20.3.2006 of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. 15. Accordingly, the Writ petition is allowed. The third respondent shall release the above said goods covered by the said Bill of Entry on or before 7.4.2006. 13. In another decision of the Hon'ble Supreme Court in the case of Collector of Customs, Bombay vs. Krishna Sales (P) Ltd. , reported in AIR 1994 SC 1239 , it was held as follows:- If the authorities are of the opinion that the goods ought not to be released pending the Appeal, the straight forward course for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. Consequently, connected miscellaneous petitions are closed. No costs. 15.The above Judgments are squarely applicable in this case. The Hon'ble Apex Court and this Court in various cases very categorically held that the order of the Joint Commissioner of Customs and the Commissioner of Customs (Appeal) clearly shows that the petitioner has not committed any violation, therefore, they should implement the order of the Commissioner of Customs in a true letter and dispute. Therefore, in my considered opinion that the petitioner is entitled to get release of the gold, since the long delay in release of the goods would, no doubt, reduce its potency and its market value would deteriorate to the detriment of the petitioner. In this case, there is nothing has been shown on behalf of the respondent to substantiate their claim that necessary steps had been taken to obtain interim order of stay against the order of the authority dated 24.08.2015. 16. I am also convinced that mere filing of the revision against the order of appellate authority would not empower the respondent to deny release of the goods in question and the respondent have not given any proper explanation as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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