Tribunal compliance with final re-export order enforced, with non-compliance exposing revenue to contempt proceedings.

Customs authorities were required to implement the Tribunal's final order permitting re-export of the goods, and continued non-compliance justified a further compliance direction. The Tribunal recorded that its earlier final order had not been acted upon despite a miscellaneous order directing implementation, and directed the Revenue to comply within six weeks. It also noted that persistent failure to obey the final order could warrant consideration of contempt proceedings under Section 10 of the Contempt of Courts Act and reference to the High Court.

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Issues: Whether the Customs authorities were bound to implement the Tribunal's final order permitting re-export of the goods, and whether a direction could be issued for compliance.

Analysis: The Tribunal noted that its earlier final order allowing re-export had not been implemented by the Customs authorities despite a further miscellaneous order directing compliance. In the circumstances, the Tribunal held that its final order had to be acted upon and that continued non-compliance could justify consideration of contempt proceedings under Section 10 of the Contempt of Courts Act.

Conclusion: The Tribunal directed the Revenue to implement the final order within six weeks, failing which the matter may be considered for reference to the High Court for initiation of contempt proceedings.

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