https://www.taxtmi.com/caselaws?id=48433 Customs authorities must give effect to a final Commissioner (Appeals) order allowing drawback on duty-paid material, because revenue officers are bound by appellate decisions unless stayed or set aside. The Court noted that brass scrap, copper scrap and zinc were treated as deemed imported material for drawback purposes, so drawback could not be refused contrary to the binding appellate order. Show cause notices seeking recovery of alleged erroneous drawback were not quashed outright; the competent authority was directed to consider the petitioner's reply and decide the matter afresh after giving a reasonable hearing. en-us Wed, 09 Mar 2005 00:00:00 +0530 Wed, 04 Aug 2010 14:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48433 Customs authorities must give effect to a final Commissioner (Appeals) order allowing drawback on duty-paid material, because revenue officers are bound by appellate decisions unless stayed or set aside. The Court noted that brass scrap, copper scrap and zinc were treated as deemed imported material for drawback purposes, so drawback could not be refused contrary to the binding appellate order. Show cause notices seeking recovery of alleged erroneous drawback were not quashed outright; the competent authority was directed to consider the petitioner's reply and decide the matter afresh after giving a reasonable hearing. Case-Laws Customs Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48433