1997 (2) TMI 290

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....pplicant/appellant company herein, had observed as follows : - ".....We, therefore, allow the appeal of the appellants herein and direct the Assistant Collector of Customs to quantify the amount of refund and grant the same after scrutinising the various documents within a period of three months from the date of receipt of this order. The appeal is hereby disposed of in the above terms." 2. On receipt of the above Order, the applicant company vide their letter dated 13/16-10-1995 had submitted the same to the Commissioner of Customs, Calcutta and requested him to issue proper directions to the concerned Assistant Commissioner (Refund) for the grant of refund amount in their favour in terms of the Tribunal's Order. On not receivin....

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...., Shri K. Chatterjee for serving one copy of the Miscellaneous Application to the Commissioner and the matter was adjourned to 18-9-1996. On 18-9-1996, the notings of the Bench are as follows : - "Matter called. None for the applicants. Ld. SDR, Shri K.K. Biswas seeks time about a week for knowing the position from the Customs House and then apprising the Bench about the same. Case to come up on 30th September, 1996." On another date of hearing i.e. 15-10-1996, the recording of the Bench in the File shows as under : - "Ld. SDR prays for time for getting a report from the Commissioner of Customs, Calcutta. Considered. Prayer granted." 6. When the Miscellaneous Application was taken up for hearing on 31-1-1997, Shri K.K. Bisw....

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.... affairs in the Department and show the scant respect by the authorities for the Orders passed by the Tribunal. I also note that the Officers have neither responded to the letters written by the applicant company and have been keeping quiet even to the correspondences made by the learned SDR. I would like to state that if the directions contained in the Order dated 31-8-1995 passed by the Tribunal have not been followed and implemented by the authorities below for a period of almost 1 1/2 years in spite of vigorously following the matter by the applicant/appellant company, there is no surety that the directions now being passed by the Tribunal, which are sought by the applicant/appellant company by way of this Miscellaneous Application, wou....