2015 (2) TMI 1069 - AT - Customs

Denial of benefit of DEPB credit - Held that - It is evident that the Customs authorities have shown no regard to a quasi-judicial order of CESTAT which has neither been stayed nor set aside by any competent authority. The concerned Customs authorities have not even bothered to send a report to the Departmental Representative. Such conduct of the concerned Customs authorities amounts to gross judicial indiscipline gravely hurts the majesty of law makes a mockery of rule of law causes undue harassment to the appellants and shakes the public s trust in the public authorities. While we do feel saddened the fact remains that CESTAT has no legal authority to enforce its judgments and so we are in no position to grant the appellants prayer . The appellants may therefore (have to) approach such fora which are endowed with the necessary powers not only to compel such public authorities to observe judicial discipline but also ensure that such public authorities are visited with appropriate consequences for such conduct. - Appeal disposed of.

Summary

Issues:
1. Failure to issue Export Promotion Copies for specific Shipping Bills.
2. Enforcement of CESTAT order for consequential relief.

Issue 1: Failure to issue Export Promotion Copies for specific Shipping Bills
The appellants filed a Miscellaneous Application seeking orders directing the respondents to issue Export Promotion Copies for certain Shipping Bills related to the export of viscos shawls to Dubai. The export value and DEPB claim were declared by the appellants, and subsequent market inquiries by Revenue confirmed the declared value. However, after delays and a Show Cause Notice, the adjudicating authority determined a different value, imposed penalties, and held the goods liable for confiscation. The appellants appealed to CESTAT, which found no merit in the adjudication order, set it aside, and granted relief to the appellants.

Issue 2: Enforcement of CESTAT order for consequential relief
The appellants, post the CESTAT order, approached Customs authorities multiple times for the issuance of Export Promotion Copies, but received no response. They filed a Miscellaneous Application seeking enforcement of the CESTAT order for consequential relief. The Departmental Representative had no defense except for seeking a report from Customs, which was not received. The Tribunal noted the Customs authorities' disregard for the CESTAT order, highlighting it as a gross judicial indiscipline that undermines the rule of law and causes undue harassment to the appellants. However, the Tribunal clarified its lack of legal authority to enforce judgments and suggested the appellants approach appropriate forums empowered to compel public authorities to observe judicial discipline and face consequences for such conduct.