TaxTMI 
TaxTMI 
2021 (2) TMI 391
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.... both the writ petitions. 2. Heard Mr. Shyam Dewani, learned counsel for the petitioners and Mr. Pradeep Jetly, learned senior counsel for the respondents. 3. Though facts and reliefs sought for in both the writ petitions are identical for which reason those have been heard together, for the sake of convenience, facts pleaded in Writ Petition (St.) No.97997 of 2020 are being adverted to. 4. Petitioner, a company incorporated under the Companies Act, 1956, is engaged in the business of import and trading of ferrous and non-ferrous metals such as copper, nickel, aluminum, minor metals etc. Petitioner had entered into an agreement with one M/s. S. R. Enterprises (referred to as 'the high seas buyer') for supply of copper wire rods in ....
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....se of the goods under section 110A of the Customs Act, 1962 (briefly 'the Act' hereinafter) was filed as well as the statement of learned counsel for the respondents that such application would be decided in accordance with law within 12 weeks, subsequently corrected to two weeks. 7. However, by order dated 17.03.2020, Joint Commissioner of Customs rejected the request of the petitioner for provisional release of the seized goods. 8. Assailing the above order dated 17.03.2020, petitioner preferred appeal before the Commissioner of Customs (Appeals), Mumbai-II. By the order-in-appeal dated 18.09.2020, the appellate authority allowed the prayer of the petitioner to carry out amendment in the bills of entry and directed the origin....
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.... request the Court to grant some more time to the respondents so that respondents can pursue their appeal before the CESTAT and obtain a stay. 12. Mr. Dewani, learned counsel for the petitioner while criticizing such action of the subordinate authorities in not complying with the order-in-appeal of the appellate authority as being violative of administrative and judicial discipline, has furnished copies of three decisions, two of the Supreme Court and one of this Court, to highlight the contention that non-compliance of the orders passed by the appellate authority by the lower authority besides being an act of judicial indiscipline, would also lead to chaos in the administration of the laws. 13. Submissions made by learned coun....
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....er is dated 18.09.2020 and we are now in February, 2021. More than four months have gone by without compliance. 16. In Union of India Vs. Kamlakshi Finance Corporation Limited, 1992 Supp (1) SCC 443, Supreme Court held and reiterated that the principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not acceptable to the department, which in itself is an objectionable phrase, and is the subject matter of an appeal can be no ground for not following the appellate order unless its operation had been suspended by a competent court. If this healthy rule is not followed, the result will....
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....e directed to release the goods forthwith and without any delay. 19. Adverting to the facts of the present case, all that the appellate authority has held is to allow amendment to the concerned bills of entry and thereafter has directed the original authority to take a decision on the request of the petitioner for provisional release of the goods within six weeks, which period had expired long back. 20. We see no valid reason or justification for non-compliance to such order of the appellate authority. In so far the reply affidavit is concerned, all that we can say is that the statements made in paragraph 25 are devoid of any particulars : when the appellate order was received by the original authority; when it was placed before the C....