Cus - Lame excuse offered for not implementing directions of Tribunal to refund pre-deposit amount to appellant with interest - Commissioner of Customs (Import), Nhava Sheva to show cause as to why contempt proceedings should not be initiated: CESTAT
By TIOL News Service
MUMBAI, NOV 10, 2014: SOONER or later, this was bound to happen.
Yesterday we reported two decisions of the CESTAT, WZB, Mumbai and which captions read–
+ Cus – CBLR, 2013 - Time-limits have been laid down statutorily so that the inquiry progresses in a time bound manner and the proceedings completed within the stipulated period – as the Customs department does not seem to have any regard or respect for these time-limits, order of suspension set aside: CESTAT - 2014-TIOL-2211-CESTAT-MUM
+ Cus – Assessing officer not passing order u/s 17(5) of CA, 1962 even after ten months shows scant regard and respect for the orders passed by superior authority and reflects poorly on Customs department: CESTAT - 2014-TIOL-2212-CESTAT-MUM
The present order is also passed by the same Bench and perhaps reflects the angst against the lackadaisical manner in which the Customs department treats an assessee/importer/CHA/Customs Broker.
Read further -
+ The appellant had mentioned (before the Bench) a matter regarding non-implementation of the Tribunal's order dated 05/03/2013 wherein the appellant's appeal was allowed with consequential relief by setting aside the order-in-original passed by the Commissioner of Customs (Import), Nhava Sheva .
+ When the non-implementation of the order was brought to the notice of the Tribunal vide a Miscellaneous Application, the Tribunal passed another order dated 09/09/2014 wherein the Commissioner of Customs, NhavaSheva was directed to refund the amount of pre deposit made by the appellant within a period of fifteen days along with interest in accordance with the law.
+ The appellant informed the Bench that the aforesaid order of Tribunal has also not been complied with. And, therefore, the appellant prayed for initiating suitable action against the department.
The Bench noted that the AR is not able to tell about the progress of the implementation of the impugned order. Instead, the AR produced a copy of letter dated 21/10/2014 addressed to the AR wherein it is mentioned that they ( Commissioner of Customs, NhavaSheva) have not received the copy of the order dated 09/09/2014 or direction of CESTAT and request for another copy of the order.
The CESTAT also mentioned that AR was present in the Court when the order was dictated;it was his duty to intimate the same to the concerned authorities of the decision of the Tribunal; that in any case, the said order dated 09/09/2014 was given as "Dasti"; that AR also confirmed that he had collected a copy of the order and had communicated the same to the respondent Commissioner of Customs, Nhava Sheva.
Observing that the instant letter dated 21/10/2014 is only a lame excuse for not implementing the directions of the Tribunal contained in the orders mentioned above& that in any case, the order dated 05/03/2013 directing the refund was already available with the department for implementation, the Bench minced no words in ordering thus-
“…the Commissioner of Customs (Import), NhavaSheva is directed to show cause as to why contempt proceedings should not be initiated against him in accordance with the law for non-implementation of this Tribunal's orders dated 05/03/2013 and 09/09/2014. This notice is returnable within a period of fourteen days from today. The learned AR is present in the Court and has noted the direction of this Tribunal and that constitutes sufficient notice to the department to show cause. Order be given dasti. A copy of the order may also be forwarded to the Chief Commissioner of Customs, NhavaSheva for his information and appropriate action.”
In passing : On our part, we will keep you all posted.
(See 2014-TIOL-2224-CESTAT-MUM)
