Judicial discipline requires prompt implementation of tribunal orders directing release of seized goods after departmental challenge fails.

Continued non-compliance with an earlier Tribunal order directing release of seized goods was held contrary to judicial discipline, especially after the departmental appeal against that order had been dismissed for non-prosecution. The lower authorities were directed to implement the final order by releasing the goods within two weeks and to file a compliance report before the Tribunal.

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Issues: Whether the lower authorities were to be directed to implement the Tribunal's final order by releasing the seized goods.

Analysis: The appeal had already been allowed earlier with consequential relief for release of the seized goods, but the departmental authorities had not implemented the direction for a long period. The departmental appeal against the final order had also been dismissed for non-prosecution. In these circumstances, the continued non-compliance was found to be contrary to judicial discipline.

Conclusion: The lower authorities were directed to release the goods within two weeks and to file a compliance report before the Tribunal.

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