2006 (4) TMI 148

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....ated 17-2-2005 in terms of the Final Order No. 174/2006, dated 20-3-2006 of the Customs, Excise and Service Tax Appellate Tribunal. 3.It is the case of the petitioner that the petitioner challenged the order of the third respondent by filing an appeal before the Commissioner of Customs (Appeals), Chennai, on 30-1-2006, along with a request for earlier hearing/disposal of the appeal. The Appellate Commissioner taking into account the urgency in the matter and the various representations made in this regard by the petitioner, heard the appeal on 6-2-2006. 4.On 16-2-2006, the Appellate Commissioner passed Order-in-Appeal No. C.CUS. 97/06 bearing Ref. No. C3/49/0/2006-SEA dated 16-2-2006 setting aside the order of the third respondent and....

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....e petitioner that the petitioner's counsel immediately addressed a letter to the respondents informing them of the CESTAT order and requesting immediate release of the consignment in terms of the said order. On 23-3-2006, the petitioner received a certified copy of the CESTAT order dated 20-3-2006. Immediately, the petitioner sent copies of the CESTAT order to the respondents and sought due implementation of the same and immediate release of the goods. 7.The petitioner and its counsel followed this with several oral and written representations to the respondents. The petitioner specifically brought to the notice of the respondents the orders dated 2-3-2006 of this Court in W.P. No. 5697 of 2006 and W.P.M.P. No. 6182 of 2006, wherein the ....

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....e Commissioner (Appeals) and the order of the CESTAT, is binding on the third respondent and therefore the third respondent is bound to follow and give effect to the orders passed by the Appellate Authorities. Learned senior counsel further submits that the petitioner is incurring heavy demurrage charges because of the non-clearing goods. 13.Mr. V.T. Gopalan, learned Additional Solicitor General, has not disputed the above said legal submission made by the learned senior counsel Mr. Habibullah Badsha but he submits that the Revenue is filing an appeal before the Supreme Court of India and the Revenue is also approaching CESTAT for interim suspension of the order. Therefore, the learned Additional Solicitor General submits that sometime m....