TaxTMI 
TaxTMI 
2021 (11) TMI 1175
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....mentation of order dated 21 June, 2021. 2. We have heard Shri Nishant Mishra, Advocate for the appellant and Shri Shashi Shekhar, learned Authorized Representative for the Department. 3. Learned counsel for the appellant submits that there is no reason to stop re-export of the goods of the appellant as they have already submitted the Bank Guarantee as per the miscellaneous order No. 70019/2021 dated 21 June, 2021 but the Respondent failed to allow export of the goods even after five months have passed. 4. Learned Departmental Representative has insisted upon for not disposing of the present application due to the pendency of their appeal against the final order of this Tribunal dated 12 September, 2019 wherein the prayer for stay o....
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....ay applications, which are pending before the Hon'ble High Court. Hence, the Final Order may not be given effect to. 8. After considering rival submissions, we find that insofar as the applicant is concerned, the Final order has only set aside the 5 CU/MISC/70050 of 2020 penalties under Section 112, 114 and 114AA. It is undisputed that the jewellery was sent by the appellant to M/s Vee Ess Jewellers Pvt. Ltd., Noida for re-conditioning who had not cleared it from the Customs. No redemption fine has been imposed upon the applicant nor has any notice been issued to the applicant for confiscation of the jewellery. If Revenue succeeds in its appeal before the Hon'ble High Court, the penalties imposed upon the applicant may be restored.....
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....appeal against the Final Order of CESTAT dated 12 September 2019 before the Hon'ble High Court of Allahabad is pending and is likely to be listed on 26 November 2021 and hence this Miscellaneous application may be adjourned. Another letter dated 6 October 2021 signed by the Additional Commissioner of Customs (Export) Air Cargo Complex, IGI Airport, Delhi stating that the jurisdictional Commissioner to allow export as per the directions of the CESTAT is the Principal Commissioner of Customs, NOIDA to whom a copy of the order has been forwarded for necessary action was also submitted. 8. We also observe from the record that: a) The final order of this Tribunal dated 12 September 2019 has not been stayed by Hon'ble High Court of Al....
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....final order as well as miscellaneous order of this Tribunal, as mentioned above, have not been complied with by the department despite the time bound directions and despite that their interest has duly been taken care of. This act of department is highly unacceptable and unreasonable/ unjustified too. As held by the Hon'ble Supreme Court in Kamlakshi Finance [1991 (55) E.L.T. 433 (S.C.)] , the mere fact that the order of the appellate authority is the subject matter of any appeal can furnish no ground for not following it unless the operation of the order is suspended by a competent court. Holding on to the goods after their confiscation has been set aside, by any officer of Customs, is neither in pursuance of the Act or Rules or Regulation....