Order of higher appellate authority should be followed unreservedly by subordinate authorities

Commissioner of Customs (Import) Vs Siya Paper Mart Pvt. Ltd. (CESTAT Delhi) CESTAT Delhi held that the principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. Facts- Notification no. 102/2007-Cus dated 14.09.2007 has been issued to provide for refund of the SAD if the importer sells the imported goods and pays the VAT on them. The benefit of this notification is available subject to some conditions including condition in paragraph 2(c) of the notification that „the importer shall file a cla...