2007 (3) TMI 539 - AT - Customs

Summary

Issues:
1. Non-compliance with appellate orders by the Asst. Commissioner.
2. Refusal to follow directions of the Tribunal regarding passing a final order.
3. Defiance of appellate orders by the Asst. Commissioner.
4. Use of inappropriate language in the order by the Asst. Commissioner.

Analysis:

1. The judgment addresses the issue of non-compliance with appellate orders by the Asst. Commissioner. The Tribunal had directed the Asst. Commissioner to pass a final order within a specified timeframe, based on previous orders. However, the Asst. Commissioner rejected the refund claim, stating that the Tribunal's order was not legally correct. The Tribunal found the language used by the Asst. Commissioner to be in defiance of appellate orders and unbecoming of the authority. As a result, the Tribunal directed the Asst. Commissioner to appear before the Bench and recommended action against him after providing an opportunity to be heard, in line with the principles of natural justice.

2. Another issue highlighted in the judgment is the refusal of the Asst. Commissioner to follow the directions of the Tribunal regarding passing a final order. Despite clear instructions from the Tribunal to comply with previous orders and pass the final order within a specified timeframe, the Asst. Commissioner rejected the refund claim, challenging the legality of the Tribunal's directive. This refusal to follow the Tribunal's directions led to the Tribunal's decision to take action against the Asst. Commissioner for non-compliance.

3. The judgment also deals with the issue of defiance of appellate orders by the Asst. Commissioner. The Tribunal emphasized that appellate orders, unless stayed by a competent court of law, are binding on the original authority. The Asst. Commissioner's refusal to comply with the Tribunal's directive was seen as a blatant defiance of appellate orders. The Tribunal deemed the Asst. Commissioner's actions as unacceptable and directed him to appear before the Bench for further proceedings, ensuring that he is given an opportunity to present his case.

4. Furthermore, the judgment addresses the issue of the inappropriate language used in the order by the Asst. Commissioner. The Tribunal noted that the language used in the Asst. Commissioner's order was unbecoming of his authority and amounted to blatant defiance of appellate orders. The Tribunal found the language used to be reprehensible and directed the SDR to ensure the Asst. Commissioner's presence before the Bench, emphasizing the importance of adhering to the principles of natural justice by providing him with an opportunity to be heard before any action is taken against him.