2016 (3) TMI 389 - HC - Customs

Seeking an establishment of permanent bench of CESTAT at Allahabad and allocating the entire red building - More than two years have elapsed and no steps has taken - Held that - (1) the Secretary, Department of Revenue, Ministry of Finance, Government of India, New Delhi is directed to appear before the Court along with Sri S. Bhowmick, Under Secretary, Department of Revenue on 5-1-2016 and explain the hurdles, which they are facing in not establishing a permanent Bench of the CESTAT at Allahabad, (2) The onerous duty of establishing a Bench of CESTAT is upon the CESTAT and they have not done their duty on their part seriously. So, the Registrar, CESTAT is also directed to appear before the Court and apprise the latest status in this regard as to how they have pursued the matter with the appropriate authorities. (3) The Commissioner, Central Excise, Allahabad will have to ensure that the possession of entire red building is handed over to the Tribunal on or before the next date and an affidavit to that extent is filed before the Court.

Summary

Issues:
Failure to comply with court orders regarding the establishment of a permanent Bench of CESTAT at Allahabad.

Analysis:
The High Court expressed dissatisfaction with the Department of Revenue's lack of compliance with court orders. The Court noted that an affidavit was filed by an Under Secretary but the concerned person did not appear before the Court, which was deemed contemptuous. The Court criticized the delaying tactics employed by the Department, emphasizing the importance of proper compliance with court orders to facilitate the functioning of the Court. The petition, filed in April 2015, sought the establishment of a permanent Bench of CESTAT at Allahabad. Despite more than 8 months passing, the Ministry of Finance had not located a suitable place. The Ministry's temporary allocation of a building for one year was seen as insufficient progress, especially considering the decision made in 2013 to establish a Bench at Allahabad. The Court directed the Secretary of the Department of Revenue to appear and explain the obstacles preventing the establishment of the Bench. Additionally, the Registrar of CESTAT was instructed to provide an update on the progress made in this regard. The Commissioner of Central Excise, Allahabad, was tasked with ensuring the handover of the allocated building to the Tribunal and filing an affidavit confirming the same. The matter was listed for further consideration, with all relevant officers required to appear and submit personal affidavits on the specified date.