https://www.taxtmi.com/caselaws?id=449994 The Bombay HC directed customs authorities to release imported friction testing machinery for home consumption within one week, despite pending appeal. The court applied the principle of judicial discipline, requiring subordinate authorities to follow appellate orders unreservedly. Since the Commissioner of Customs (Appeals) had set aside confiscation and ordered release, and no stay was granted on this order, the machinery must be released. The petitioner must furnish a bond for differential duty payment if the department's appeal succeeds. Respondents were also directed to issue waiver certificates for demurrage and detention charges. The release was ordered without prejudice to the department's rights in the pending customs appeal. en-us Fri, 09 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449994 The Bombay HC directed customs authorities to release imported friction testing machinery for home consumption within one week, despite pending appeal. The court applied the principle of judicial discipline, requiring subordinate authorities to follow appellate orders unreservedly. Since the Commissioner of Customs (Appeals) had set aside confiscation and ordered release, and no stay was granted on this order, the machinery must be released. The petitioner must furnish a bond for differential duty payment if the department's appeal succeeds. Respondents were also directed to issue waiver certificates for demurrage and detention charges. The release was ordered without prejudice to the department's rights in the pending customs appeal. Case-Laws Customs Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449994