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2014 (4) TMI 1060

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....tioner. Shri V. Gopalakrishna Gokhaley, Counsel, for the Respondent. ORDER [Order per : Kalyan Jyoti Sengupta, C.J.]. - This writ petition has been filed basically against the inaction of the respondents for not carrying out the order passed by the learned Tribunal [2014 (309) E.L.T. 654 (A.P.)] by not releasing goods detained by the respondent No. 2. 2. Essentially, the writ peti....

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....tification. Therefore, upholding the contention of the writ petitioner, the appeal was allowed and the following orders were passed. "In view of the above observations, we consider that the appellant is eligible for the benefit of notification and accordingly the appeal is allowed with consequential relief, if any, to the appellant." 5. In spite of the aforesaid order, the respondent-au....

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....d and department is planning to prefer an appeal as such question of release of the goods does not arise. 9. In view of the aforesaid contention and counter contention, the question which has fallen for consideration in this matter is whether the order of the learned Tribunal is operative as on today, though no appeal has been preferred and period of preferring appeal has not expired. 1....

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....thority, it is not only arbitrary act but disobedience to order of lawful authority. While repelling the contention of the learned Counsel for the respondents that as the period of limitation has not expired to prefer appeal, the order cannot be acted upon, we hold prescribed period of limitation for preferring appeal has no correlation with enforceability of the order of Tribunal. 11. The....