https://www.taxtmi.com/caselaws?id=115749 A final CESTAT order directing release of goods must be implemented as drawn unless it is stayed by a higher forum; additional compliance conditions cannot be introduced later. Here, the goods were non-notified and Section 123 of the Customs Act, 1962 was not satisfied, so the Department had no basis to insist on a bank guarantee or bond when giving effect to the Tribunal's earlier direction. Rule 41 of the CESTAT Rules, 1982 was used to enforce compliance with that order. The demand for a bank guarantee was rejected, and the Commissioner was directed to release the goods without imposing any further condition. en-us Fri, 08 Oct 2004 00:00:00 +0530 Fri, 01 Jun 2012 15:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115749 A final CESTAT order directing release of goods must be implemented as drawn unless it is stayed by a higher forum; additional compliance conditions cannot be introduced later. Here, the goods were non-notified and Section 123 of the Customs Act, 1962 was not satisfied, so the Department had no basis to insist on a bank guarantee or bond when giving effect to the Tribunal's earlier direction. Rule 41 of the CESTAT Rules, 1982 was used to enforce compliance with that order. The demand for a bank guarantee was rejected, and the Commissioner was directed to release the goods without imposing any further condition. Case-Laws Customs Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115749