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    <title>1996 (10) TMI 115 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The High Court of Judicature at Madras upheld the direction for the implementation of the Customs, Excise and Gold (Control) Appellate Tribunal&#039;s order, emphasizing the binding nature of Tribunal decisions on subordinate authorities. The Court allowed the respondents to demand a customs surety or security bond from the petitioner to cover disputed amounts. It clarified that the party succeeding before the Tribunal could seek Court direction for implementation but ruled against granting relief against the Tribunal&#039;s decision. The Court modified its order to permit the appellant to furnish a personal bond for any amount due, facilitating the release of goods pending Supreme Court success.</description>
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      <link>https://www.taxtmi.com/caselaws?id=45106</link>
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