https://www.taxtmi.com/caselaws?id=43903 Customs authorities must give effect to an operative appellate order granting exemption under Notification No. 113/81-Cus. and cannot withhold clearance of imported goods in the absence of any stay by a competent court. The governing principle is that revenue authorities are bound by appellate orders until their operation is suspended or overturned. On that basis, the goods were directed to be released on payment of the usual customs duty. en-us Thu, 08 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 17:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43903 Customs authorities must give effect to an operative appellate order granting exemption under Notification No. 113/81-Cus. and cannot withhold clearance of imported goods in the absence of any stay by a competent court. The governing principle is that revenue authorities are bound by appellate orders until their operation is suspended or overturned. On that basis, the goods were directed to be released on payment of the usual customs duty. Case-Laws Customs Thu, 08 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43903