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1991 (11) TMI 153 - AT - Customs

Issues:
Non-compliance with Tribunal's order for refund of market price of confiscated goods.

Analysis:
The judgment pertains to an application filed by the applicant, Shri Samsuddin Sheikh, highlighting the lack of progress in refunding the market price of confiscated goods as directed by the Tribunal's previous order dated 10-9-1991. The applicant requested action under Section 10 of the Contempt of Courts Act, 1971 if the order was not complied with. The respondent, represented by Shri M.N. Biswas, assured that the market value of the goods was being ascertained and would be settled by the end of December 1991. Despite this assurance, the Tribunal noted the non-compliance with its order and directed that the market price of the goods must be paid to the applicant by 24th December 1991. Failure to comply would result in contempt of court proceedings under Section 10 of the Contempt of Courts Act, 1971, with the matter being referred to the Hon'ble High Court of Calcutta for necessary action.

The learned Consultant, Shri K. Chatterjee, informed the Tribunal that the Assistant Collector had not paid the market value of the goods as directed. The Consultant also mentioned that the applicant had provided information on the market value of the goods a year prior, collected from traders in Calcutta. On the other hand, the Senior Departmental Representative, Shri M.N. Biswas, argued that the Department was not obligated to accept the value provided by the applicant and would determine the market value independently. Despite the Department's assurance of settling the matter by December 1991, the Tribunal emphasized the non-compliance with its order and issued a strict deadline for payment of the market price to the applicant.

In its analysis, the Tribunal acknowledged the submissions from both sides but emphasized the lack of compliance with its previous order. The Tribunal expressed dissatisfaction with the Department's inaction in ensuring the order's implementation within the specified timeframe. While considering the Department's assurance of settling the matter by December 1991, the Tribunal issued a clear directive for the payment of the market price to the applicant by 24th December 1991. Failure to adhere to this directive would lead to contempt of court proceedings under Section 10 of the Contempt of Courts Act, 1971, with the matter being escalated to the Hon'ble High Court of Calcutta for further action. The Tribunal instructed the respondent to report compliance by the specified deadline and provided copies of the order to both parties for reference.

 

 

 

 

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