2004 (2) TMI 401

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..... ion of the applicant that in pursuance of the Tribunal's Order dated 23-11-2001, the department has to release 800 tolas of gold to the appellants by implementing the said order. Through the miscellaneous application, the appellants are seeking directions from the Tribunal for release of gold along with interest on prevailing market price of gold. 3. I find that Rule 41 of the CEGAT (now CESTAT) (Procedure) Rules, 1982 reads as under :- "The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice." Rule 41 is a part of the procedural rules framed by the Tribunal itself in exercise of the powe .....

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..... orders. In the case of CESTAT which has been set up under the Customs Act, 1962, there are no specific powers provided to punish for contempt or to enforce its orders. Sub-section (7) of Section 129C no doubt gives certain powers to the Tribunal, as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely, - (a)        discovery and inspection; (b)        enforcing the attendance of any person and examining him on oath; (c)        compelling the production of books of account and other documents; and (d)       issuing commi .....

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..... ibunals like the CAT set up under Article 323A), this Tribunal cannot presume to have such powers by stretching the said Rule 41 of its own Procedure Rules which has been framed by itself merely to regulate its own procedures in matters arising out of exercise of the powers assigned to it. In matters of punishing for contempt and enforcement of its orders, since the CESTAT has not been given any specific powers under the law, it cannot obviously derive such powers from its own rules. 6. CESTAT is a Court and contempt of CESTAT can certainly be punished and its orders need to be enforced. In the case of ITAT v. Dr. V.K. Agarwal, Law Secretary, Government of India - 1998 SOL (Supreme Court Online) Case No. 141, the Apex Court in its ord .....

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