https://www.taxtmi.com/caselaws?id=310974 Customs authorities were required to comply with the Tribunal's earlier direction permitting re-export of goods because that order had not been stayed by the High Court. The Tribunal's later miscellaneous order safeguarded Revenue's interest by keeping the bank guarantee alive until disposal of the appeal, and the appellant had furnished that guarantee. Mere pendency of the Revenue's appeal did not justify withholding implementation, and continued retention of the goods after confiscation had been set aside was unjustified. en-us Wed, 17 Nov 2021 00:00:00 +0530 Wed, 29 Nov 2023 20:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310974 Customs authorities were required to comply with the Tribunal's earlier direction permitting re-export of goods because that order had not been stayed by the High Court. The Tribunal's later miscellaneous order safeguarded Revenue's interest by keeping the bank guarantee alive until disposal of the appeal, and the appellant had furnished that guarantee. Mere pendency of the Revenue's appeal did not justify withholding implementation, and continued retention of the goods after confiscation had been set aside was unjustified. Case-Laws Customs Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310974