Subsisting appellate classification order must be implemented; pending appeal alone cannot justify continued detention of imported goods.

Customs authorities must implement a subsisting appellate order classifying the imported goods as plant leaf extract and cannot continue detention merely because a further appeal is pending. In the absence of any stay or contrary order from a competent forum, judicial discipline requires the department to give effect to the appellate determination and release the consignments expeditiously. The fact that import duty had already been paid and prolonged detention was causing prejudice supported immediate compliance. The request for a detention certificate to support waiver of demurrage charges was left to the competent authority for consideration in accordance with law.

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Issues: Whether the customs authorities were bound to implement the appellate order directing classification of the imported goods as plant leaf extract and to release the consignments despite pendency of a further appeal.

Analysis: The appellate authority had conclusively held that the imported goods were plant leaf extracts and not insecticides or pesticides, and there was no stay of that order from a competent court. In such circumstances, judicial discipline required the department to give effect to the appellate order. Mere filing of a further appeal could not justify continued detention of the goods, particularly when the import duty had already been paid and the prolonged detention was causing prejudice to the petitioner. The request for a detention certificate for waiver of demurrage charges was also left open to be considered by the competent authority in accordance with law.

Conclusion: The refusal to release the goods was held unsustainable, and the respondents were directed to release the consignments expeditiously.

Final Conclusion: The writ petition succeeded and the customs authorities were required to act in accordance with the subsisting appellate determination.

Ratio Decidendi: A subsisting appellate order must be implemented by the subordinate authority unless it is stayed or set aside by a competent forum, and a pending appeal by itself does not justify non-compliance.

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