2015 (5) TMI 957 - AT - Customs

Confiscation of goods - Imposition of penalty on CHA - Redemption fine - Tribunal held that the appellant-exporter and CHA have completed all formalities and as the goods were handed over to the shipping agent, there is no control over the goods and therefore, in the circumstances, the appellant and CHA cannot be penalized - Held that - Commissioner of Customs (Export) is directed to implement the order of this Tribunal within a period of three weeks and file the status report of such compliance having been made. Even in case of any difficulty therein in compliance of the order, the status report be filed within three weeks before this Tribunal giving the time frame within which the order will be implemented. - Decided in favour of appellant.

Summary

Issues:
Implementation of final order by CESTAT, Appeal against Commissioner's order, Return of EP copy of shipping bills, Subjudice appeal before High Court, Compliance status report, Lack of information in Commissioner's letter, Directives for implementation and compliance, Appearance before Commissioner for compliance, Service of order to Chief Commissioner.

Analysis:
The judgment deals with the application under Rule 41 of CESTAT (Procedure) Rules, 1982 seeking implementation of a final order dated 18.12.2013 against the order of the Commissioner of Customs (Export). The Tribunal held that the appellant and CHA had fulfilled all formalities, and as the goods were handed over to the shipping agent, they could not be penalized. The appeal was allowed, setting aside the Commissioner's order and providing consequential relief to the appellant. However, despite repeated requests and letters, the applicant did not receive the EP copy of shipping bills as per the Tribunal's order, due to a subjudice appeal before the High Court. The matter was brought before the Tribunal through a miscellaneous application filed on 9.1.2015, with subsequent delays in reporting the compliance status and lack of information in the Commissioner's letter regarding the appeal filed by the Revenue.

The Tribunal directed the concerned Commissioner of Customs (Export) to implement the Tribunal's order within three weeks and submit a status report on compliance. In case of difficulties, the Commissioner was required to file a status report within three weeks outlining the time frame for implementation. The applicant was instructed to appear before the Commissioner with a copy of the order for seeking compliance, with a compliance report due on 25.5.2015. Additionally, the Registry was directed to serve a copy of the order to the Chief Commissioner of Customs, Mumbai Zone -II, JNCH, Nhava Sheva, and provide a copy of the order to the parties.

This judgment emphasizes the importance of timely implementation of Tribunal orders and the need for clear communication and compliance reporting in such matters. It underscores the Tribunal's authority to ensure enforcement of its decisions and the obligation of concerned authorities to adhere to directives issued by the Tribunal.