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Issues: Compliance with Tribunal order, Powers of the Tribunal, Duty of Revenue authorities to obey superior court orders
The judgment pertains to the compliance of a Tribunal order by the Collector, as represented by the learned Advocate for the Appellants and the learned SDR for the Respondents. The Tribunal's order was passed on a specific date, and the consequential effect was acknowledged after a delay of almost two years. The Advocate for the Appellants confirmed compliance by the Collector, and the SDR for the Respondents accepted the same. However, there was a discrepancy in the timeline of when the consequential effect was given, with the Advocate stating it was about a month back. This issue highlights the importance of timely compliance with Tribunal orders by the concerned authorities. The judgment references the powers of the Tribunal as elucidated by the Hon'ble Supreme Court in the case of Union of India v. Paras Laminates (P) Ltd. The Supreme Court emphasized that the Tribunal functions as a court within its jurisdiction and possesses powers expressly conferred by statute. It further explained that the Tribunal, being a judicial body, has both express and implied powers necessary for the effective exercise of its statutory powers. The implied powers are limited by the express grant and are essential for executing acts reasonably necessary to make the grant effective. This analysis underscores the scope and limitations of the Tribunal's powers in adjudicating matters within its defined jurisdiction. Moreover, the judgment cites the decision of the Hon'ble Supreme Court in the case of Union of India v. Kamlakshi Finance Corporation Ltd., emphasizing the importance of the Tribunal's jurisdiction and the powers granted for its effective functioning. The Supreme Court's ruling underscores that the Tribunal's powers, though limited and within defined jurisdiction, include both express and implied grants necessary for executing its functions. This reference reinforces the significance of understanding the Tribunal's jurisdiction and powers in the context of legal proceedings. Additionally, the judgment refers to the decision of the Hon'ble Bombay High Court in the case of Nemichand Bhikamchand Jain v. Collector of Customs (P), highlighting the judicial stance on certain legal matters. The judgment also alludes to the decision of the Hon'ble Bombay High Court in the case of Samrat Shipping Co. Pvt. Ltd. v. Additional Collector of Customs, Bombay and Another, providing further legal context to the issues at hand. These references serve to enrich the legal analysis by incorporating relevant judicial precedents and interpretations to support the Tribunal's decision-making process. Furthermore, the judgment addresses the conduct of Revenue authorities concerning Tribunal orders, expressing concern over the casual approach adopted by such authorities. It emphasizes the duty of lower authorities to promptly obey orders passed by superior courts, stressing the importance of adhering to legal directives. The judgment calls for increased vigilance from Revenue authorities in giving consequential effect to Tribunal orders in accordance with the law. This directive aims to ensure compliance with legal obligations and uphold the integrity of the judicial process. The judgment instructs the dissemination of its order to relevant authorities, including the Revenue Secretary and the Chairman of the Central Board of Excise & Customs, to reinforce the importance of adherence to legal mandates.
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