2019 (6) TMI 1231

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....ms on behalf of respondents 1 and 2 are before this Court. 3. To be noted, respondent No.3 is Commissioner of Customs (Appeals), whose order made in exercise of appellate jurisdiction is being sought to be implemented or in other words, a Mandamus is sought more particularly against respondents 1 and 2 to implement the order made by the 3rd respondent Commissioner of Customs (Appeals), which has been made in exercise of the appellate authority jurisdiction vested with the 3rd respondent. 4. Though, several points have been raised in the affidavits filed in support of the instant writ petitions, learned counsel for writ petitioners abridged the submissions and submitted that in the light of the stated position/stand which all the three....

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....resaid order of the third respondent, the Customs Department has filed revisions to the Revisional Authority. It is submitted by both sides that Officer of the Revisional Authority is now vacant and it will take a while for the revisions to be heard. 10. Be that as it may, it is not in dispute that the revisions preferred by the Customs Department are only with regard to one limb of the order of the third respondent viz., deletion of the penalty imposed under Section 114 AA of said Act. As already alluded to supra, the Appellate Authority has confirmed the other penalty imposed under Section 112 (a) of said Act. 11. Under the aforesaid circumstances, owing to pendency of the limited revisions before the Revisional Authority preferred ....