Contempt for non-compliance with release order: Tribunal issues show-cause notice over alleged deliberate avoidance

Continued non-compliance with an earlier direction to release goods led the Tribunal to invoke its procedural powers under Rule 41 of the Customs, Excise and Service Tax (Procedure) Rules, 1982. On the affidavit and conduct of the customs officer, it formed the view that the order dated 12-7-2016 was being deliberately avoided. It therefore required the concerned officer to explain why contempt proceedings should not be initiated and issued notice to show cause against such action, returnable on the specified date.

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Issues: Whether directions should be issued for compliance with the earlier order and whether notice should be issued for initiating contempt proceedings for non-compliance.

Analysis: The goods had earlier been ordered to be released, but the record placed before the Tribunal indicated continued non-compliance. On the affidavit and the conduct shown by the customs officer, the Tribunal formed the view that the order dated 12-7-2016 was being deliberately avoided. In these circumstances, the Tribunal invoked its procedural powers under Rule 41 of the Customs, Excise and Service Tax (Procedure) Rules, 1982 and required the concerned officer to explain why contempt proceedings should not be initiated.

Conclusion: Notice was issued to the Assistant Commissioner to show cause against initiation of contempt proceedings, returnable on the specified date.

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