Binding Tribunal orders bar provisional security demands when release of goods has already been directed.

A Tribunal appellate order remains binding on departmental authorities until it is set aside, and it cannot be neutralised by an intended Revenue appeal. In this matter, the earlier order had already set aside confiscation and value enhancement for the SONY television sets and panels and directed their release, while limiting the SAMSUNG television sets to re-export on payment of redemption fine. The department therefore could not insist on a provisional duty bond or bank guarantee as a condition for release. The authorities were required to implement the Tribunal's final directions and release the goods in accordance with those orders.

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Issues: Whether the department could insist on a provisional duty bond and bank guarantee for release of the goods after the Tribunal had already set aside the confiscation of the SONY television sets and panels, set aside the enhancement of assessable value, and directed release of the goods, while upholding confiscation of the SAMSUNG television sets only to the extent of re-export on payment of redemption fine.

Analysis: The earlier Tribunal orders had conclusively disposed of the main controversy by setting aside confiscation and value enhancement in respect of the SONY goods and by limiting the relief for the SAMSUNG goods to re-export on payment of redemption fine. Once those orders stood, the goods were no longer under seizure for provisional release in the manner contemplated by the department. The mere proposal of the Revenue to file an appeal before the Supreme Court did not suspend the operation of the Tribunal's orders. The order of the higher appellate authority remained binding on the departmental authorities and had to be implemented in accordance with judicial discipline.

Conclusion: The department could not insist on a duty bond or bank guarantee, and was required to release the SONY television sets and SONY panels unconditionally while permitting the SAMSUNG television sets to be re-exported on payment of redemption fine.

Final Conclusion: The miscellaneous application succeeded and the departmental authorities were directed to comply with the Tribunal's earlier final orders without insisting on any further security for release of the goods.

Ratio Decidendi: An appellate order of the Tribunal is binding on the departmental authorities until set aside, and it cannot be defeated by insisting on provisional security or by relying only on an intended appeal by the Revenue.

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