Binding Tribunal precedent on identical imports governs customs authorities; contrary confiscation order could not stand.

An earlier CESTAT ruling on identical imported loaded or populated printed circuit boards was binding on customs authorities because there was no contrary decision of the jurisdictional High Court or the Supreme Court and no factual distinction. The Tribunal reiterated that subordinate revenue authorities must follow appellate orders under judicial discipline and cannot refuse to apply a precedent merely because they consider it incorrect. As the prior decision had attained finality and covered the same issue, the Collector's contrary confiscation and redemption fine order could not be sustained, and the appeal was allowed in favour of the assessee.

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Issues: Whether the adjudicating authority could disregard a prior Tribunal decision on an identical import-policy issue and sustain confiscation and redemption fine on a contrary interpretation.

Analysis: The Tribunal held that, in the absence of any contrary decision of the jurisdictional High Court or the Supreme Court and in the absence of any factual distinction, the earlier Tribunal ruling on identical loaded or populated printed circuit boards was binding on the customs authorities. It held that subordinate revenue authorities are required to follow appellate orders unreservedly in terms of judicial discipline and cannot sit in judgment over a precedent merely because they consider it incorrect. Since the earlier decision had attained finality and covered the same issue, the Collector's refusal to follow it was impermissible.

Conclusion: The Collector's order could not be sustained and the appeal was allowed in favour of the assessee.

Ratio Decidendi: In the absence of a contrary decision by a higher court, an identical prior Tribunal decision bindingly governs subordinate revenue authorities, who must follow it on principles of judicial discipline.

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