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of <h1>Appellate Tribunal Orders Customs Commissioner to Refund Bank Guarantee; Revenue's Application Doesn't Suspend Order</h1> <h3>PHILIPS (INDIA) LTD. Versus COMMISSIONER OF CUSTOMS (EXPORTS), MUMBAI</h3> The appellate tribunal ordered the Commissioner of Customs to refund and return the bank guarantee within one month. The tribunal clarified that the ... Appellate order - Implementation of The appellate tribunal directed the Commissioner of Customs to implement their order for refund and return of bank guarantee within one month. The tribunal noted that the Revenue's reference application did not stay the tribunal's order. The Chairman CBEC was informed for necessary action regarding potential interest liability.
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