High Court Orders Revenue to Issue Form 2B for Payment Compliance

The High Court directed the Revenue to issue Form 2B for payment compliance, which was not done despite the court order. The assessee sought clarification on a demand under the Samadhan Scheme. The application under the scheme addressed liabilities from Customs (Seaport) and Customs (Air). The assessee committed to complying with statutory requirements, leading the High Court to close the appeal without costs, affirming the compliance stance and rejecting interference with the order of the Customs, Excise and Service Tax Appellate Tribunal.

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Issues:
1. Non-issuance of Form 2B by Revenue despite court order.
2. Clarification sought by Revenue on demand.
3. Application under Samadhan Scheme for liabilities by Customs (Seaport) and Customs (Air).
4. Compliance with court order and statutory requirements.
5. Interference with order passed by Customs, Excise and Service Tax Appellate Tribunal.

Issue 1: Non-issuance of Form 2B by Revenue
The High Court noted that the Revenue was directed to issue Form 2B to enable the assessee to pay the determined amount within a specified period. Despite the court order, the Form had not been issued, hindering compliance with the demand.

Issue 2: Clarification sought by Revenue on demand
The Revenue had sent a letter seeking clarification on the demand made by the Commissioner of Customs (Air). The assessee argued that the demand falls under the Samadhan Scheme, indicating a need for resolution under the scheme.

Issue 3: Application under Samadhan Scheme
The assessee filed a comprehensive application to address liabilities raised by Customs (Seaport) and Customs (Air) under the Samadhan Scheme. The counsel stated readiness to comply with requirements upon receipt of Form 2B, aligning with the court's directive.

Issue 4: Compliance with court order and statutory requirements
Considering the court's order in previous writ appeals, the assessee committed to complying with the requirements outlined in Form 2B within the statutory period. The High Court found no reason for further interference, affirming the compliance stance taken by the assessee.

Issue 5: Interference with order of Customs, Excise and Service Tax Appellate Tribunal
The High Court, recording the assurance of compliance by the assessee, closed the Civil Miscellaneous Appeal without costs, indicating no need for intervention in the order issued by the Customs, Excise and Service Tax Appellate Tribunal.

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