- (1.) This appeal arises out of the order dated April 26, 1993 passed by the Court of the first instance directing the respondents therein to comply with the order dated 16-1-1992 passed by the Tribunal.
(2.) The question before the learned single Judge was whether the Customs Authorities can refuse to comply with the order of the Tribunal.
(3.) Briefly stated the facts are that the first respondent before us purchased three trawlers which had been confiscated. The said respondent paid the purchase price which also included an amount of Customs Duties. It was later found by the respondent that it was not liable to pay customs duty and accordingly the said respondent made an application for refund. The said application for refund was rejected by the Assistant Collector. The Collector (Appeals) dismissed the respondent's appeal. The Tribunal upheld the contention of the first respondent and directed the Customs Authorities to refund the amount of duty amounting to Rs. 6,81,923/- to the first respondent subject to their executing a personal bond of guarantee along with the surety to the effect that the three trawlers in question would not be broken up in future and in case they are broken up, the said respondent would pay back the said amount of duty immediately thereafter.;