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1994 (6) TMI 98 - AT - Customs

Issues:
Contempt proceedings for non-payment of ordered amounts by the Collector.

Analysis:
The case involves an application filed by the Petitioners alleging non-compliance with the Order dated 13-2-1994, requesting Contempt Proceedings against the Collector for not making the payments as directed. The Tribunal had ordered the payment to be made upon the execution of a Bond with a Surety to the satisfaction of the Collector. Both parties were represented, with the applicant's Consultant and the Senior Departmental Representative for the Collector presenting their arguments. The Consultant stated that the Surety had been furnished as ordered but the amounts were still unpaid, while the Departmental Representative mentioned sending a letter with no response received yet.

The Tribunal acknowledged that the Collector must adhere to its Order dated 13-2-1994, emphasizing that the Surety provided by the applicant Company should be accepted by the Collector, and the amounts in question should be returned promptly. Citing a Supreme Court decision emphasizing the importance of following orders of higher appellate authorities without reservation, the Tribunal stressed the need for judicial discipline in administrative matters. Additionally, a High Court decision highlighted the necessity for immediate action by the Collector in case of an appeal, emphasizing the enforcement of release orders unless stayed by a competent court.

Referring to a Tribunal decision, the Tribunal expressed dissatisfaction with Revenue authorities' casual approach towards implementing Tribunal orders, emphasizing the duty of lower authorities to comply promptly with superior court directives. Consequently, the Tribunal ordered the release of the amounts in favor of the applicant Company without delay, directing the Collector to comply with the Order dated 13-2-1994 by releasing the funds no later than 27-6-1994. The Tribunal stressed the importance of respecting its orders and ensuring timely compliance by all concerned parties, emphasizing the need for expeditious service of the order on relevant entities.

 

 

 

 

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