Implementation of tribunal orders required absent Supreme Court stay, with customs directed to comply or explain non-implementation.

In the absence of any stay order from the Supreme Court and with no SLP shown to have been filed, the Customs authorities were required to implement the Tribunal's earlier order or explain the non-implementation. The Collector of Customs, Calcutta was directed to comply within two weeks or appear and justify the failure, subject to any contrary order of the Supreme Court. The document reflects the principle that an existing tribunal order remains operative unless stayed or otherwise displaced by a superior court.

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Issues: Whether, in the absence of any stay order from the Supreme Court and with no SLP shown to have been filed, the Customs authorities should be directed to implement the Tribunal's earlier order or explain the non-implementation.

Outcome: The request of the applicants was accepted and the Collector of Customs, Calcutta was given two weeks to implement the earlier order or appear and explain the non-implementation, subject to any contrary order of the Supreme Court.

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