2018 (6) TMI 1532 - HC - Customs

Court refuses direction for Tribunal order implementation, citing respondent's appeal rights under Customs Act. Implementation required if no appeal filed.

M/s. Novel Impex Versus The Commissioner of Customs (Group 3) Chennai II Commissionerate, The Deputy Commissioner of Customs, Chennai

The court declined to issue a direction for the implementation of the Customs, Excise and Service Tax Appellate Tribunal's order due to the respondent's ... Implementation of order passed by CESTAT - provisional release of the cargo subject to new conditions - Revenue has proposed to file an appeal against the order of the Tribunal. Held that:- In the interregnum, this Court cannot issue a direction to implement the order of the Tribunal, since this Court cannot curtail a statutory appeal remedy available to a party under the provisions of the Customs Act. All that this Court can do is to dispose of the writ petition with an observation - the writ petition is disposed of with an observation that if the respondent fails to invoke the appeal remedy available to them under the said Act within the period of limitation stipulated, by taking note of the fact that the order copy has been received by the Department on 12.6.2018, on the expiry of limitation period, within one week thereafter, the respondent shall implement the order passed by the Tribunal. Issues: Implementation of Tribunal's order, Appeal remedy under Customs ActIn this case, the petitioner sought the implementation of an order passed by the Customs, Excise and Service Tax Appellate Tribunal granting provisional release of cargo subject to new conditions. The respondent, represented by the learned Senior Standing Counsel, informed the court that the Revenue intended to file an appeal against the Tribunal's order, as per instructions from the Legal Wing of Chennai II Commissionerate. The court noted that the limitation period for filing an appeal is six months from the date of receipt of the Tribunal's order, which the Department received on 12.6.2018. Due to this, the court stated that it could not issue a direction to implement the Tribunal's order, as it cannot restrict a party's statutory appeal remedy under the Customs Act. The court concluded by disposing of the writ petition with an observation that if the respondent fails to file an appeal within the stipulated limitation period, the respondent must implement the Tribunal's order within one week after the expiry of the limitation period. No costs were awarded in this judgment.