Customs’ Decision cannot Sit Over Customs Appellate Order to Release Goods: Delhi HC

Delhi High Court held that a customs decision cannot override a customs appellate order for the release of goods. The court emphasized the hierarchy of judicial and quasi-judicial authorities within the customs framework. Once the Customs Appellate Tribunal has ordered the release of goods, the customs department at a lower level cannot continue to withhold them based on their own decision or interpretation. This ruling upholds the authority of the appellate tribunal and ensures that its orders are respected and implemented by the subordinate customs authorities.