2022 (6) TMI 293 - AT - Customs

Seizure under Section 110 of Customs Act, 1962 - Rule 41 of the CESTAT (Procedure) Rules 1982 - HELD THAT - It is more than apparent that Respondent No. 2 - the Commissioner of Customs, Nagpur, was required to decide the application filed by the appellant under section 110A of the Customs Act 1962 in accordance with law, after giving due opportunity of hearing to the petitioner at the earliest and preferably within two weeks from the date of receipt of the order. The instructions that have been made available to the Bench at the time of hearing the application by Shri Manoj Kumar learned Authorized Representative appearing for the Department indicate that the Joint Commissioner of Customs, Customs Commissionerate, Nagpur , took a decision on 25.04.2022 under section 110A of the Customs Act, 1962 - Application disposed off.

Summary

Issues: Compliance with Final Order of Tribunal under Section 110A of Customs Act, 1962

Comprehensive Analysis:

Issue 1: Compliance with Final Order of Tribunal
The application filed under Rule 41 of the CESTAT (Procedure) Rules 1982 sought direction for the Respondent-Commissioner to comply with the Final Order dated 29.03.2022 passed by the Tribunal. The Final Order directed the Commissioner to apply the law in Section 110A of the Customs Act, 1962, in light of the tests conducted on samples as per the interim order and the legal framework. The Tribunal considered directions issued by the Bombay High Court in a Writ Petition filed by the appellant, which directed the Commissioner to decide the matter under Section 110A of the Customs Act, 1962, after providing a hearing to the petitioner within two weeks. The Commissioner of Customs, Nagpur, was required to decide the application in accordance with the law and the given timeline.

Issue 2: Compliance Status and Further Directions
The instructions presented during the hearing indicated that the Joint Commissioner of Customs, Customs Commissionerate, Nagpur, made a decision under Section 110A of the Customs Act, 1962, on 25.04.2022. However, the compliance with the Final Order of the Tribunal and the directions of the Bombay High Court was questioned. The Tribunal granted an opportunity to the Commissioner to explain the delay in passing the order and to confirm if an order would be issued to ensure compliance with the previous directives. The matter was listed for further consideration on May 02, 2022, to address the compliance status and the actions to be taken by the Commissioner to adhere to the Tribunal's Final Order and the directives of the Bombay High Court.

In summary, the judgment focused on ensuring compliance with the Final Order of the Tribunal under Section 110A of the Customs Act, 1962, emphasizing the importance of following legal procedures and timelines as directed by the higher authorities. The Tribunal sought explanations from the Commissioner regarding the delay in compliance and provided an opportunity to rectify the situation in line with the legal framework and judicial directives.