2004 (4) TMI 357

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....the final order was passed on 18-12-2002. It has been submitted by the Department through a Miscellaneous Application that the impugned goods have not been released on account of the fact that a requisition from the Income Tax Department for the said goods has been received under an Warrant of Authorization under sub-section (1) of Section 132A of the Income-tax Act, 1961. In respect of Appeal No. 416/99, the final order was passed by the Tribunal on 19-6-2001. It has been stated on behalf of the Department that the matter is before the Hon'ble Patna High Court before whom the hearing has taken place on 12-11-2003 but no order has yet been received. 2. We have heard both sides and perused the case records and have given our careful co....

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....dy disposal of cases by, and enforcement of the orders of, such Tribunal. (b) The Constitution specifically authorizes the Parliament to enact a law to set up a Tribunal and also to specify in the law, the power to punish for contempt and provisions for enforcement of its orders. In the case of CESTAT, which has been set up under the Customs Act, 1962, there are no specific powers provided to punish for contempt or to enforce its orders. (c) The inevitable conclusion is that though the Constitution empowers the Parliament to vest a Tribunal by law with the power to punish for contempt and to enforce its orders, the same has not been done in respect of CESTAT under the relevant law enacted by the Parliament. In the absence of suc....