https://www.taxtmi.com/caselaws?id=82187 The Tribunal criticized the Collector of Customs, Bombay, for not implementing its order. Emphasizing judicial discipline, the Tribunal referenced a SC ruling and a decision by the Madras HC, stating revenue officers must follow higher appellate authorities' orders. The court directed the Collector to promptly refund amounts to the petitioners and granted another opportunity to comply, warning of personal appearance if not done. Stressing adherence to appellate orders, the judgment highlighted the importance of timely implementation to avoid taxpayer harassment and chaos in tax administration. en-us Mon, 23 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 15:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82187 The Tribunal criticized the Collector of Customs, Bombay, for not implementing its order. Emphasizing judicial discipline, the Tribunal referenced a SC ruling and a decision by the Madras HC, stating revenue officers must follow higher appellate authorities' orders. The court directed the Collector to promptly refund amounts to the petitioners and granted another opportunity to comply, warning of personal appearance if not done. Stressing adherence to appellate orders, the judgment highlighted the importance of timely implementation to avoid taxpayer harassment and chaos in tax administration. Case-Laws Customs Mon, 23 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82187