https://www.taxtmi.com/caselaws?id=399259 An unstayed appellate order setting aside a customs assessment had to be given effect by subordinate authorities, and the filing of a departmental appeal did not suspend that obligation. The authorities could not refuse clearance of the imported watch on the ground that an appeal was pending. Provisional release under section 110-A of the Customs Act was also inapplicable because there was no seizure under section 110 and no pending adjudication; once the assessment order was set aside, it could not support bond and bank guarantee conditions inconsistent with the appellate order. The customs authorities were directed to release the goods in accordance with the appellate order. en-us Tue, 15 Sep 2020 00:00:00 +0530 Mon, 23 Nov 2020 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399259 An unstayed appellate order setting aside a customs assessment had to be given effect by subordinate authorities, and the filing of a departmental appeal did not suspend that obligation. The authorities could not refuse clearance of the imported watch on the ground that an appeal was pending. Provisional release under section 110-A of the Customs Act was also inapplicable because there was no seizure under section 110 and no pending adjudication; once the assessment order was set aside, it could not support bond and bank guarantee conditions inconsistent with the appellate order. The customs authorities were directed to release the goods in accordance with the appellate order. Case-Laws Customs Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399259