Tribunal orders remain enforceable without a stay, and ancillary powers can compel Customs to release imported goods immediately.

A tribunal's operative direction for release of imported goods remained binding in the absence of any stay from a higher court, so Customs could not withhold compliance merely because an appeal might be filed. The Tribunal held that its earlier order granting consequential reliefs had to be implemented immediately and used its ancillary procedural power under Rule 41 of the CEGAT (Procedure) Rules, 1982 to secure obedience. It directed release of the goods within three days and required reporting of compliance within a fixed time, while noting that deliberate non-implementation could attract contempt action.

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Issues: Whether the Customs authorities could withhold release of the imported goods despite the Tribunal's earlier order allowing the appeals and directing consequential reliefs, in the absence of any stay from a higher court, and whether directions under Rule 41 were warranted to secure compliance.

Analysis: The earlier order had already granted relief in favour of the importers and specifically required release of the goods. In the absence of any stay, the Tribunal's order was binding and had to be implemented. Mere steps towards filing an appeal could not justify non-compliance. To enforce obedience to its own order, the Tribunal exercised its ancillary power under Rule 41 of the CEGAT (Procedure) Rules, 1982 and directed immediate release of the goods, while also requiring compliance to be reported within a fixed time. The Tribunal further indicated that deliberate non-implementation would invite contempt action.

Conclusion: The Customs authorities were directed to release the goods within three days, and the application succeeded in favour of the importers.

Final Conclusion: The order reinforces that a tribunal's operative directions remain enforceable unless stayed, and compliance can be compelled through ancillary procedural powers, including the threat of contempt for deliberate disobedience.

Ratio Decidendi: An order of a tribunal must be complied with in the absence of a stay, and the tribunal may invoke its ancillary procedural powers to secure implementation and prevent deliberate defiance.

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