2012 (4) TMI 60

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....SHY, SC, CENTRAL BOARD OF EXCISE, SRI.THOMAS MATHEW NELLIMOOTTIL, SC,CB EX   J U D G M E N T   The petitioner imported a consignment of used computer parts through the Cochin Port. According to the petitioner, although the goods are used goods, there is substantial residual life left in them, which has a market in India. But the respondent refuses to allow the petitioner to clear the g....

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.... on which only, the appellate authority has passed Ext.P4 order. Therefore, according to the petitioner, the respondent is not justified in refusing to release the goods as per the appellate order. The petitioner seeks the following relief:   "To issue a writ of mandamus or any other writ of directions directing the respondent to comply with Ext.P4 order and release the goods imported under ....

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....n was heard finally on agreement by both parties. The only contention raised by the respondent is that against the appellate order, the respondent has already approached the Tribunal with an appeal and, therefore, the goods cannot be released until the appeal is disposed of. According to the learned Standing Counsel, against Ext.P2 order also an appeal is pending before the Supreme Court of India.....