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Issues: Contempt of court for non-implementation of tribunal's final order allowing re-export of goods.
In this case, the main issue revolves around the non-implementation of the Tribunal's Final Order allowing the re-export of goods, despite the passage of almost four years since the Commissioner of Customs initially permitted the re-export. The counsel for the respondent requested the initiation of contempt proceedings against the Customs Authorities for failing to comply with the Tribunal's orders. The counsel cited Section 10 of the Contempt of Courts Act, emphasizing that the High Court has jurisdiction over contempt matters concerning subordinate courts. Referring to previous judgments, it was argued that the Tribunal has the right to refer non-compliance matters to the High Court for contempt proceedings. Another issue raised was the intention of the Department to file a Reference Application in the High Court, despite the Final Order being issued in March 2000. The counsel for the appellant argued that the time limit for filing a Reference Application had lapsed in the year 2000, and in the absence of a stay from the High Court, the Customs Authorities should allow the re-export of the goods as directed by the Tribunal. Upon considering the submissions from both sides, the Tribunal noted the failure of the Customs Authorities to implement the Final Order issued in March 2000, despite repeated directives. The Tribunal reiterated its direction for the Revenue to implement the Final Order within six weeks, warning that failure to do so may result in the matter being referred to the High Court for contempt proceedings as requested by the applicants. The compliance reporting was scheduled for a specific date to monitor the implementation of the Tribunal's orders effectively.
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