2001 (1) TMI 485 - AT - Customs

Tribunal orders release of seized Brass Metal Scrap, reprimands Revenue Authorities for delay.

The Appellate Tribunal CEGAT, Kolkata ordered the Assistant Commissioner of Customs to release Brass Metal Scrap seized from the appellants within one ... Implementation of appellate tribunal order - direction to execute orders of tribunal - return of confiscated goods - failure to comply by revenue authoritiesImplementation of appellate tribunal order - return of confiscated goods - failure to comply by revenue authorities - Whether the Revenue must implement the Tribunal's order setting aside confiscation and return the seized scrap to the appellants - HELD THAT: - The Tribunal had set aside the order of the lower authority and granted consequential reliefs to the appellants by its order dated 3-6-1999. Despite that order, the Revenue did not release the confiscated brass metal scrap and did not respond to the appellants' communications seeking implementation. The conduct of the Revenue was held to be objectionable because administrative authorities are duty-bound to give effect to an appellate tribunal's order within a reasonable period. In view of the delay and non-compliance, the Court directed the Assistant Commissioner of Customs, Krishnagar Customs Division, Nadia, to implement the Tribunal's order and return the seized goods to the appellants within one month of receipt of the Court's order, and to report compliance on 12-2-2001.Revenue directed to implement the Tribunal's order and return the confiscated scrap within one month and report compliance on 12-2-2001.Final Conclusion: The Miscellaneous Application is disposed of by directing the Assistant Commissioner of Customs to implement the Tribunal's order dated 3-6-1999, release the confiscated scrap to the appellants within one month of receipt of this order, and report compliance on 12-2-2001. The Appellate Tribunal CEGAT, Kolkata directed the Assistant Commissioner of Customs to implement the Tribunal's Order within one month from the date of receipt of the present Order regarding the release of Brass Metal Scrap seized from the appellants' possession. The Revenue Authorities were criticized for not responding to the letters and not giving relief to the applicants/appellants as per the Tribunal's Order. (2001 (1) TMI 485 - CEGAT, Kolkata)