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Issues: Whether the respondent was bound to implement the appellate order and release the detained gold for re-export despite the pendency of revision proceedings without a stay order.
Analysis: The appellate authority had set aside absolute confiscation and permitted redemption of the goods for re-export on payment of redemption fine and penalty. The respondent relied on the pendency of revision under Section 129DD of the Customs Act, 1962, but no stay order or proof of effective interim protection was produced. The Court applied the principle of judicial discipline and reiterated that a subordinate authority cannot disregard an appellate order merely because a further challenge has been filed. It also relied on the settled rule that mere filing of an appeal or revision does not suspend the operation of the order appealed against.
Conclusion: The respondent was directed to comply with the appellate order and release the goods for re-export, subject to the conditions imposed by the appellate authority.
Final Conclusion: The writ petition succeeded to the extent of enforcement of the appellate relief, while the release of the goods remained conditional on compliance with the redemption and penalty terms imposed in appeal.
Ratio Decidendi: In the absence of a stay, an appellate order passed by the competent customs authority is binding on the subordinate officer and must be implemented, since the mere filing of a revision does not justify continued detention of the goods.