2004 (2) TMI 507

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....pugned Order suspending the C.H.A. Licence of the applicant/appellant-company, was set aside. 2. When the matter came up on 18-2-2004, the same was adjourned to today with direction to the learned J.D.R. to seek comments from the Commissioner as regards the implementation of the Tribunal's Order. Shri N.K. Mishra, learned J.D.R. appearing for the Revenue, has placed on record a letter dated 19-2-2004 written by the Commissioner of Customs (Prev.), West Bengal, Kolkata, giving reasons for non-implementation of the Order. It is stated in the said letter that the Revenue filed Cross-Objections in CA-4 before the Tribunal, and inasmuch as the applicants'/appellants' case was decided prior to filing of Cross-Objections, the said Cross-Ob....

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.... the Order, especially when the livelihood of not only of the owner of the C.H.A. company but even the employees of the said company, are involved. The said Order was passed on 26-12-2003 and the same has not been implemented even after passing of a period of approximately two months. 4. I also note that the Larger Bench decision of the Tribunal in the case of Prashant Glass Works (P) Ltd. v. C.C., Calcutta reported in 2004 (164) E.L.T. 158 (T-LB) = 2004 (60) RLT 247 (CESTAT -LB) wherein the Tribunal has observed that there was inordinate delay on the part of the Commissioner, Calcutta, to implement the Order passed by the Tribunal and there was no satisfactory explanation offered by the Commissioner for non-implementing Orders in t....

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.... more sad to note that in spite of expressing regrets before the Larger Bench, Delhi, and in spite of there being directions by the Larger Bench to the Commissioner of Customs, Calcutta, to implement the Tribunal's Order without any delay, the Commissioner is not doing the needful in the present case. Instead, it has been pleaded that the Revenue has decided to file an appeal before the High Court. However, it is a fact that no appeal has been filed till date and there is no Order of the High Court staying operation of the Tribunal's decision in which case, the Commissioner is bound to implement the same and not to keep the matter in abeyance. I also note that the language used by the Commissioner of Customs, Calcutta that by abuse of proce....