Binding effect of appellate orders requires subordinate customs authorities to comply unless stayed by a competent court.

Subordinate customs authorities are bound to implement an earlier appellate order unless its operation has been stayed or suspended by a competent court. The refusal or delay in giving effect to the Tribunal's prior direction was therefore unjustified, and compliance was ordered within the stipulated time in favour of the assessee.

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Issues: Whether the customs authority was bound to implement the Tribunal's earlier order and whether a direction for compliance was warranted.

Analysis: The order reiterates the settled principle that orders of higher appellate authorities are binding on subordinate authorities and must be followed unless stayed or suspended by a competent court. The refusal or delay in carrying out the Tribunal's prior order was therefore not justified.

Conclusion: The authority was directed to carry out the Tribunal's earlier order within the time stipulated, in favour of the assessee.

Ratio Decidendi: Subordinate tax authorities are bound by appellate orders and must give effect to them unless their operation has been stayed by a competent court.

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