TaxTMI 
TaxTMI 
2022 (5) TMI 1721
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....the Petitioner : Mr. S. K. Mehta, Adv., Mr. Anurag Bagaria, Adv. For the Respondents : Mr. K. K.Maity, Adv., Mr. Abhradip Maity, Ad. ORDER The Court: This contempt application has been filed for wilful violation of the judgment and order dated 24.11.2021. In the penultimate paragraph of the said order certain directions were given to the appellant/department. The first direction being tha....
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....rter. It is only on 10.2.2022 the report has been forwarded to the first respondent/importer. After notice of order of the contempt application the respondents have been served and they are now represented by counsel before us, and some of the officers of the department are also present in the court room. As pointed out, there has been delay at every stage of the proceeding, the order and directio....
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....re to follow after the report is received. The stand has been taken before us that the department is not accepting the test report dated 6.1.2022 and they are contemplating of sending the report/samples to a referral laboratory. This is something which the department has to take a call and that cannot be a reason to make the direction unworkable. Therefore, we would have been well justified in ini....