By TIOL News Service

MUMBAI, JAN 09, 2018: THIS is the third round of litigation.

In the matter of an appeal filed in the year 2008 by the importer against an o-in-a, the CESTAT Division Bench had in its order dated 04.10.2017 observed thus –

“Both sides are in dispute as to the maintenance of record under Notification No. 64/88-Cus dated 1.3.1988 to verify compliance to the post import obligation. To resolve the controversy as to whether appropriate records were maintained fulfilling the conditions of the notification, we request learned Chief Commissioner of Customs to depute an officer to examine the same with the assistance of an AR of office of learned Commissioner (AR). Once verification is completed on the above aspect, report thereon shall be provided by the said officer to Tribunal by 29.11.2017 for consideration of the issue since appellant is in third round of litigation before Tribunal. The examining authority shall also provide a copy of his report to the appellant while dispatching the same to Tribunal. Against the finding of the examining authority, appellant shall satisfy the Tribunal on the date fixed for the next hearing.”

The matter was heard on 29.11.2017.

The Bench noted that in spite of the request made in its aforesaid order, no steps had been taken by that authority and which clearly showed total disregard to the order of the Tribunal and obstruction to the process of justice.

The Dy. Registrar was, therefore, directed to send a copy of the present order to Member (Customs) for appropriate direction to the field to co-operate with the office of the Commissioner (AR) for reduction of dispute.

The CESTAT further observed -

“3. We express our dissatisfaction that we have been repeatedly noticing defiance of the order of the Tribunal by the field formation of this Zone for which notices of contempt have been issued to them. Tribunal never intends to call the officers to tribunal for wasting public time except under compelling circumstances. For the defiance of the order of the Tribunal, we have directed above cause of action. It is expected that learned Chief Commissioner of Customs shall depute a proper officer for undertaking aforesaid reconciliation and outcome thereof be reported to Tribunal on 17.01.2018."

(See 2018-TIOL-129-CESTAT-MUM)