https://www.taxtmi.com/caselaws?id=153448 An earlier CESTAT ruling on identical imported loaded or populated printed circuit boards was binding on customs authorities because there was no contrary decision of the jurisdictional High Court or the Supreme Court and no factual distinction. The Tribunal reiterated that subordinate revenue authorities must follow appellate orders under judicial discipline and cannot refuse to apply a precedent merely because they consider it incorrect. As the prior decision had attained finality and covered the same issue, the Collector's contrary confiscation and redemption fine order could not be sustained, and the appeal was allowed in favour of the assessee. en-us Wed, 25 Nov 2009 00:00:00 +0530 Tue, 23 Jul 2013 16:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153448 An earlier CESTAT ruling on identical imported loaded or populated printed circuit boards was binding on customs authorities because there was no contrary decision of the jurisdictional High Court or the Supreme Court and no factual distinction. The Tribunal reiterated that subordinate revenue authorities must follow appellate orders under judicial discipline and cannot refuse to apply a precedent merely because they consider it incorrect. As the prior decision had attained finality and covered the same issue, the Collector's contrary confiscation and redemption fine order could not be sustained, and the appeal was allowed in favour of the assessee. Case-Laws Customs Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153448