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Issues: Contempt of court by seeking adjournment, conduct of Commissioner of Customs, engagement of Special Counsel, adjournment request by Revenue, readiness for hearing.
Contempt of Court by Seeking Adjournment: The case involved a situation where the Revenue sought an adjournment despite a High Court order and the appellants being ready for the hearing. The Tribunal noted that the conduct of the Commissioner of Customs bordered on contempt of the High Court order as they sought an adjournment a day before the implementation of the order. The Tribunal expressed reluctance in adjourning the matter due to the conduct observed and fixed a new hearing date to proceed with the case promptly. Engagement of Special Counsel: The Commissioner of Customs decided to engage a Special Counsel due to the significant revenue involved in the case. A letter was produced addressing the engagement of a Special Counsel to represent the Department in the matter. The Tribunal took note of this decision and the request for an adjournment to allow time for the engagement process. Adjournment Request by Revenue: The Revenue sought an adjournment to engage a Senior Counsel as per the instructions of the Commissioner of Customs. Despite the appellants being prepared for the hearing, the adjournment request was made, leading to the Tribunal's observation regarding the conduct of the Commissioner and the need to ensure compliance with the High Court order. Readiness for Hearing: The appellants expressed their readiness for the hearing, contrasting with the request for adjournment by the Revenue. This readiness was highlighted in the proceedings, emphasizing the importance of timely and fair resolution of the case. The Tribunal considered this readiness in conjunction with the adjournment request and the engagement of a Special Counsel in making its decision to set a new hearing date.
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