TaxTMI 
TaxTMI 
2001 (9) TMI 608
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.... Abhijit Biswas, Advocates, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - Shri Samir Chakraborty, learned Advocate mentioned that in the Misc. Application M/s. J.B. Pvt. Ltd. have requested to direct the Customs Authorities to implement the Tribunal's Tribunal''s Final Order No. A-209/Cal/2000, dated 13-3-2000 allowing the re-export of the goods in question; that in fact Comm....
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....e, requested that the contempt proceedings be initiated against the Customs Authorities and referred either to the High Court of Calcutta or the Supreme Court. He referred to Section 10 of the Contempt of Courts Act which provides that every High Court shall have and exercise the same jurisdiction, power and authority in respect of contempt of Courts subordinate to it as it has and exercises in re....
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....t to refer the matter to the Hon''ble High Court under Section 10 of the Contempt of Courts Act for intiation contempt proceedings against the authorities concerned. This view is also expressed by the Supreme Court in a decision reported in AIR 1981 S.C. 723 at Page 726 in the case of K. Sarkar v. Vinay Chandra Mishra". 2. The learned Counsel mentioned that the Apex Court also in the case ....
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....e Application has lapsed in the year 2000 itself; that in absence of any stay from the High Court the Customs Authorities can not retain the consignment and they should allow its re-export. 5. We have considered the submissions of both the sides. We observe that though the Final Order was passed by us in March, 2000 rejecting the appeal filed by the Revenue against Order-in-Original in whi....