https://www.taxtmi.com/caselaws?id=46334 Rule 41 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 provides the Tribunal with power to issue directions to secure compliance, but it does not supply an effective coercive enforcement mechanism. Where imported goods remained unreleased despite the Tribunal's order, writ jurisdiction could be invoked to require customs authorities to perform their public duty. Pendency of a reference under the Customs Act, 1962 did not operate as a stay of the Tribunal's order, because such reference is advisory and the reference court cannot grant stay. Release or redemption of confiscated goods could therefore proceed, subject to suitable security to protect revenue. en-us Fri, 12 Apr 2002 00:00:00 +0530 Sat, 17 Jul 2010 12:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46334 Rule 41 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 provides the Tribunal with power to issue directions to secure compliance, but it does not supply an effective coercive enforcement mechanism. Where imported goods remained unreleased despite the Tribunal's order, writ jurisdiction could be invoked to require customs authorities to perform their public duty. Pendency of a reference under the Customs Act, 1962 did not operate as a stay of the Tribunal's order, because such reference is advisory and the reference court cannot grant stay. Release or redemption of confiscated goods could therefore proceed, subject to suitable security to protect revenue. Case-Laws Customs Fri, 12 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46334