https://www.taxtmi.com/caselaws?id=44761 The Supreme Court clarified that the Collector must abide by the Central Board's decision unless overruled by a higher authority. The Court remitted the matter to the Appellate Collector for proper disposal, emphasizing the binding nature of the Central Board's decision on identical goods. It also addressed the Revenue's concern regarding the availability of goods for confiscation due to redemption, stating that the appellant cannot challenge the proceedings after opting for redemption while contesting the confiscation order. The judgment ensures the proper application of law and upholds the binding nature of decisions made by competent authorities in customs matters. en-us Thu, 26 Aug 1993 00:00:00 +0530 Wed, 03 Feb 2016 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44761 The Supreme Court clarified that the Collector must abide by the Central Board's decision unless overruled by a higher authority. The Court remitted the matter to the Appellate Collector for proper disposal, emphasizing the binding nature of the Central Board's decision on identical goods. It also addressed the Revenue's concern regarding the availability of goods for confiscation due to redemption, stating that the appellant cannot challenge the proceedings after opting for redemption while contesting the confiscation order. The judgment ensures the proper application of law and upholds the binding nature of decisions made by competent authorities in customs matters. Case-Laws Customs Thu, 26 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44761