Binding appellate orders in customs matters must be implemented unless stayed; subordinate authorities cannot withhold released goods on pending further proceedings.

A subordinate customs authority cannot refuse release of confiscated goods merely because further proceedings have been filed or proposed, when no stay has been granted against the appellate direction. The appellate order directing redemption and release on payment of duties, penalty and redemption fine remains binding on lower authorities until stayed or set aside by a competent higher forum. Judicial discipline requires immediate compliance with such directions. The refusal to release the goods was therefore unsustainable, and release was directed upon verification of payment of the redemption fine.

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Issues: Whether a subordinate customs authority can refuse release of confiscated goods despite an appellate order directing redemption and release, merely because the department has filed or proposed further proceedings and no stay has been granted.

Analysis: The appellate authority had set aside the refusal to redeem the goods and directed release on payment of the applicable duties, penalty and redemption fine. In the absence of any stay by a competent higher forum, the lower authority remained bound by the appellate order. Mere filing of further proceedings does not suspend the operation of the order appealed against. Judicial discipline requires subordinate authorities to implement binding appellate directions until they are stayed or set aside.

Conclusion: The refusal to release the goods was unsustainable. The petitioner was entitled to release of the goods upon verification of payment of the redemption fine.

Final Conclusion: The writ petition succeeded and the impugned communication was set aside, with a direction to release the goods forthwith on due verification of payment of the redemption fine.

Ratio Decidendi: Unless an appellate order is stayed or set aside by a competent higher forum, subordinate authorities must give effect to it and cannot decline the relief granted merely because further proceedings have been initiated.

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