https://www.taxtmi.com/caselaws?id=41808 An appellate order directing reassessment of imported goods for benefit of the notification remained operative because no stay had been granted. The department's later appeal did not suspend that direction, and the absence of interim relief meant the respondents were bound to implement the appellate mandate. They could not withhold refund of excess customs duty merely because their appeal was pending. The operative effect was that the appellate order had to be acted upon until set aside or stayed by a competent forum. en-us Wed, 03 Dec 1986 00:00:00 +0530 Mon, 07 Jun 2010 12:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41808 An appellate order directing reassessment of imported goods for benefit of the notification remained operative because no stay had been granted. The department's later appeal did not suspend that direction, and the absence of interim relief meant the respondents were bound to implement the appellate mandate. They could not withhold refund of excess customs duty merely because their appeal was pending. The operative effect was that the appellate order had to be acted upon until set aside or stayed by a competent forum. Case-Laws Customs Wed, 03 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41808