2011 (1) TMI 1485 - AT - Customs

Summary

Issues involved: Implementation of tribunal order, restoration of CHA license, delay in compliance by department.

Implementation of tribunal order: The appellant sought implementation of the tribunal order dated 12.8.2010 which set aside the suspension order issued to the Customs Agent and allowed appeals with consequential relief. The appellant's advocate emphasized the importance of restoring the CHA license promptly, citing previous tribunal and Supreme Court decisions supporting the need for following higher appellate authorities' orders diligently. The department's delay in filing an appeal and lack of urgency in listing the matter for hearing were noted.

Restoration of CHA license: The advocate highlighted the livelihood impact on the firm, owner, and employees due to the delayed restoration of the CHA license. Reference was made to a previous case where the Tribunal directed the Commissioner to implement an order within two weeks and report compliance promptly. A comparison was drawn between the timely actions in the previous case and the delayed response in the current situation, emphasizing the need for swift action by the Revenue.

Delay in compliance by department: The tribunal observed that the department had not taken sufficient steps to obtain a stay order or implement the tribunal's order promptly. Despite assurances from the Revenue's representative about efforts to expedite the process, the lack of progress in getting the matter heard was evident. In light of these circumstances, the tribunal directed the Commissioner of Customs Kandla to implement the tribunal's order within two weeks and report compliance by a specified date to avoid further delays. The Revenue was instructed to communicate this directive promptly to prevent any additional delays in compliance.