2014 (2) TMI 827 - AT - Customs

Commissioner's Failure to Reinstate License Deemed Contemptuous; Show Cause Order Issued

The Tribunal found the Commissioner's non-compliance with the order to reinstate the Custom House Agent's license as contemptuous. The Commissioner was ... Suspension of CHA licenses - No enquiry proceedings were initiated and no chargesheet was issued to the appellant against the said suspension - Tribunal set aside suspension of assessee in previous order - Held that:- action of the Commissioner is in complete defiance of the order of this Tribunal - Therefore, we direct the Commissioner to forthwith implement the Tribunal's order - Decided in favour of appellant. Issues: Non-implementation of tribunal order, Compliance with tribunal order, Contempt proceedingsIn the case, the appellant, a Custom House Agent, filed a Miscellaneous Application against the non-implementation of the Tribunal's order dated 17/05/2012, which set aside the suspension of the appellant's CHA license. The appellant had earlier appealed to the Tribunal, which directed the Commissioner to complete proceedings within three months and subsequently allowed the appellant to resume CHA functions. However, the Revenue did not comply with the order. The appellant sought directions for implementation of the Tribunal's order. The Additional Commissioner for Revenue stated the need to verify the status with the concerned Commissioner. The Tribunal found the Commissioner's actions in defiance of the order and directed immediate implementation. Additionally, the Commissioner was ordered to show cause for potential contempt proceedings within 15 days. The next hearing was scheduled for 11th February, 2014, with the order to be provided promptly.