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Issues: Implementation of Tribunal's order, Lack of response from Commissioner and officers, Judicial discipline of officers
In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issue at hand was the implementation of the Tribunal's order by the Commissioner of Customs and other officers. The Tribunal had previously allowed an appeal by importers, directing the clearance of goods without fine and penalty. However, despite multiple letters and personal requests from the importers, there was no response from the Commissioner or the other officers. The Tribunal expressed concern that if its orders were not implemented, there would be no purpose in having the Tribunal, suggesting that the government might consider closing down the institution. The lack of response was seen as a disregard for judicial discipline and efficiency on the part of the officers. The judgment highlighted the inefficiency and lack of sense of responsibility of the Commissioner and lower officers for not attending to the letters addressed to them. The Tribunal directed that an adverse observation be placed in the Annual Confidential Reports of these officers, emphasizing the need for a sense of responsibility to duty and judicial discipline in public servants. Additionally, a copy of the order was to be endorsed to the Chief Departmental Representative to ensure enforcement of the Tribunal's orders. It was noted that if the orders were not complied with and the Revenue was aggrieved, they could take up the matter in appeal. The Tribunal expressed disappointment in the non-implementation of its order, attributing it to the flouting of orders by the Administration. Furthermore, the judgment set a deadline for compliance to be reported, warning of potential contempt proceedings if compliance was not achieved by the specified date. The Tribunal emphasized the importance of officers implementing its orders and ensuring efficient and responsive administration. Ultimately, the application was disposed of accordingly, with a clear expectation for the officers to comply with the Tribunal's order by the given deadline.
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