1996 (8) TMI 115

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....& 3 of 1996 by implementing the order of the Tribunal dated 18-5-1996 in Order No. 804 of 1996 and pass such further orders. 3.The case of the petitioner is as follows :- The petitioner company is in export-oriented unit engaged in the manufacture of textile cotton yarn for exports. For the expansion of the unit, petitioner-company imported autocones numbering 6 units covered by two bills of entry, viz., Bill of Entry bearing No. 75 dated 8-11-1995 for 4 nos. autocones and Bill of Entry No. 76, dated 8-11-1995 for 2 nos. autocones. The petitioner company had been penalised for the reason that the value declared by the petitioner in respect of goods imported and covered by the above 2 bills of entry was not accepted by the Commissioner....

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....it is further backed the same by producing other evidence by way of proforma invoice for 1986 model machines and also similar machines manufactured in India. In view of the above, taking into consideration the evidence on record we hold that no valid basis has been laid for enhancing the value as done by the learned lower authority and we therefore give the appellants the benefit of doubt and set aside the order of the learned lower authority enhancing the value and also levy of penalty on the appellants and also confiscation of the goods. We therefore allow the appeals of the appellants with consequential relief." 4.The grievance of the petitioner is that in spite of the orders of the Customs, Excise and Gold (Control) Appellate Tribuna....

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....ity is not `acceptable' to the department-in itself an objectionable phrase-and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws." and submitted that the principles of judicial discipline requires that the subordinate authorities should unreservedly follow the decisions and directions of the Appellate Authority and in this case, the customs, Excise and Gold (control) Appellate Tribunal, South Zonal Bench at Madras should be complied with by subordinate authorities. 6.On the other hand, the learned Additional Central....