1993 (4) TMI 77

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....the Customs Authorities can refuse to comply with the order of the Tribunal. 2. The facts of the case are not really relevant and are, therefore, stated very briefly. The petitioners had purchased three trawlers which had been confiscated. The petitioners paid the purchase price. According to the petitioners in addition to purchase price the petitioner was made to pay an amount on account of Cu....

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....hereafter moved a reference application under Section 130(1) of the Customs Act, 1962 before the Tribunal. The reference application was rejected on 9th September, 1992. The Customs Authorities did not make payment in terms of the Tribunal's judgment and order dated 16-1-1992. The petitioners thereafter filed this writ application for a mandamus directing the respondent authorities to comply with ....

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....ined by the Tribunal. That the Tribunal's decision is binding upon the Customs Officers is not disputed by the respondents. The Customs Officers are, therefore, bound to carry out the directions of the Tribunal. The mere fact that the application under Section 130(3) of the Act has been filed does not mean that that acts as a stay of the operation of the judgment and order of the Tribunal dated 16....