Supreme Court Decision on Customs Matters Final & Binding: Customs Authorities Directed to Comply

The Court held that the Supreme Court judgment on customs matters was final and binding, rejecting the argument that a Review petition rendered it non-binding. The Court directed Customs authorities to assess Bills of Entry based on the Supreme Court's observations. If the case differed, authorities were to provide reasons. The Court ordered an urgent certified copy of the decision to be supplied to the parties upon compliance.

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Issues:
1. Interpretation of Supreme Court judgment on customs matters.
2. Finality and binding nature of Supreme Court judgment.
3. Direction to Customs authorities for assessment based on Supreme Court observations.

Analysis:
Issue 1: The Court considered the interpretation of a Supreme Court judgment dated 26th March, 2015, in Civil Appeal No. 9440 of 2003 and Civil Appeal No. 1623 of 2009, which were related to customs matters. The petitioner sought to raise an issue covered by the observations made in these judgments.

Issue 2: The Customs authorities argued that a Review had been preferred against the Supreme Court judgment, indicating that it had not reached finality. However, the Court disagreed, stating that until the judgment stands recalled, modified, or varied in Review, it remains final and binding. The Court rejected the argument that the facts of the present case were distinguishable from the Supreme Court case.

Issue 3: The Court disposed of the writ petition with a direction to the respondent authority to assess the Bills of Entry mentioned in the petition based on the observations of the Supreme Court judgment dated 26th March, 2015. The Customs authorities were instructed to give a decision supported by cogent reasons if the case was distinguishable from the Supreme Court judgment. Additionally, the Court ordered the supply of an urgent certified copy of the order to the parties upon compliance with formalities.

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