https://www.taxtmi.com/caselaws?id=365646 A Tribunal appellate order remains binding on departmental authorities until it is set aside, and it cannot be neutralised by an intended Revenue appeal. In this matter, the earlier order had already set aside confiscation and value enhancement for the SONY television sets and panels and directed their release, while limiting the SAMSUNG television sets to re-export on payment of redemption fine. The department therefore could not insist on a provisional duty bond or bank guarantee as a condition for release. The authorities were required to implement the Tribunal's final directions and release the goods in accordance with those orders. en-us Mon, 23 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365646 A Tribunal appellate order remains binding on departmental authorities until it is set aside, and it cannot be neutralised by an intended Revenue appeal. In this matter, the earlier order had already set aside confiscation and value enhancement for the SONY television sets and panels and directed their release, while limiting the SAMSUNG television sets to re-export on payment of redemption fine. The department therefore could not insist on a provisional duty bond or bank guarantee as a condition for release. The authorities were required to implement the Tribunal's final directions and release the goods in accordance with those orders. Case-Laws Customs Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365646