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TMI Blog2004 (4) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... f Appeal No. C-200/2002, the final order was passed on 18-12-2002. It has been submitted by the Department through a Miscellaneous Application that the impugned goods have not been released on account of the fact that a requisition from the Income Tax Department for the said goods has been received under an Warrant of Authorization under sub-section (1) of Section 132A of the Income-tax Act, 1961. In respect of Appeal No. 416/99, the final order was passed by the Tribunal on 19-6-2001. It has been stated on behalf of the Department that the matter is before the Hon ble Patna High Court before whom the hearing has taken place on 12-11-2003 but no order has yet been received. 2. We have heard both sides and perused the case records and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Tribunal. (b) The Constitution specifically authorizes the Parliament to enact a law to set up a Tribunal and also to specify in the law, the power to punish for contempt and provisions for enforcement of its 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. (c) The inevitable conclusion is that though the Constitution empowers the Parliament to vest a Tribunal by law with the power to punish for contempt and to enforce its orders, the same has not been done in respect of CESTAT under the relevant law enacted by the Parliament. In the absence of such express legal powers given to CESTAT, the Tribunal can not make rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous Applications seeking directions for implementation of the final orders passed by the Tribunal in these two appeals are not maintainable and the same are rejected. 4. The Miscellaneous Application filed by the Department (in the context of the Miscellaneous Application filed by the Applicants in Appeal No. C-200/2002) seeking directions to handover the impugned goods to the Income Tax Department is also consequently dismissed. We refrain from passing any orders in relation to matters concerning the Income Tax Law for want of jurisdiction in Income Tax matters. The Department is free to take such action as required under the Warrant of Authorization issued under the Income-tax Act, 1961 as advised. 5. All the three Miscellaneous Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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