Final CESTAT release order must be implemented as drawn; customs cannot add a bank guarantee condition at compliance stage.

A final CESTAT order directing release of goods must be implemented as drawn unless it is stayed by a higher forum; additional compliance conditions cannot be introduced later. Here, the goods were non-notified and Section 123 of the Customs Act, 1962 was not satisfied, so the Department had no basis to insist on a bank guarantee or bond when giving effect to the Tribunal's earlier direction. Rule 41 of the CESTAT Rules, 1982 was used to enforce compliance with that order. The demand for a bank guarantee was rejected, and the Commissioner was directed to release the goods without imposing any further condition.

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Issues: Whether the customs authorities could insist on execution of bank guarantee or bond as a condition for implementing the Tribunal's earlier final order directing release of the goods.

Analysis: The earlier final order had set aside the orders of the lower authorities and directed release of the goods with consequential relief, without imposing any requirement of bond or bank guarantee. The goods were non-notified and the conditions of Section 123 of the Customs Act, 1962 were not satisfied. In the absence of any stay by a higher forum, the Department was bound to give effect to the Tribunal's order. Rule 41 of the CESTAT Rules, 1982 was invoked to secure compliance with the Tribunal's directions.

Conclusion: The demand for bank guarantee was rejected, and the Commissioner was directed to implement the Tribunal's earlier order and release the goods without insisting on any such condition.

Ratio Decidendi: A final Tribunal order directing release of goods must be implemented as drawn unless stayed by a higher court, and conditions not imposed in that order cannot be added at the stage of compliance.

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