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2017 (11) TMI 1275

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..... s enumerated in Para-3 hereinabove and the same are not repeated for the sake of brevity. The Id. Commissioner of Customs, Ludhiana has altered the condition of the interim order dated 09.08.2017 passed by this Tribunal. Therefore, the said officer appears to have committed the contempt of this Court - he Id. Commissioner of Customs, Ludhiana is to show cause as to why the proceedings for contempt of court under the said act, should not be referred to the Hon’ble Punjab & Haryana High Court. - Application No. C/Misc/60349/2017 Appeal No. C/60167/2017-SM - Misc. Order No. 60557/2017 - Dated:- 3-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Saurabh Kapoor, Advocate for the Appellant(s) Shri G.S. Dhillon, A.R. for the Re .....

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..... scrap, subsequently. (v) In case the importer accepts the provisional release, he shall furnish an undertaking that the quantity and description of the goods and the chartered engineer's report shall not be disputed subsequent to release of the goods when they shall no more be available for re-examination. 3. During the pendency of appeal, the show cause notice was issued to the appellant and the matter was adjudicated by the adjudicating authority before the hearing on 26.04.2017 and therefore, the appeal against the order dated 23.03.2017 was dismissed as withdrawn on 26.04.2017. Later on, the appeal was filed by the applicant was restored vide misc. application, order No. 60416/2017 dated 11.07.2017, on the ground that the a .....

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..... ase as under:- 6. Now, therefore, in compliance to the Hon'ble CESTAT Final Order No. A/61477/2017-SM (BR) dated 09.08.2017 and upon furnishing of Provisional Duty Bond for ₹ 1,36,20,117/- by the importer, I hereby order the provisional release of goods in terms of the said order subject to the condition that representative samples should be drawn from each consignment in the presence of the importer or his representative, 4. On 13.10.2017 and 16.10.2017 the matter came up for hearing. During the hearing on 16.10.2017, the Id. Counsel for the applicant submits that the order of release passed by the Id. Commissioner is against the order passed by this Tribunal. He submits that the order of this Tribunal has been modifie .....

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..... rated in Para 2 hereinabove and the same are not repeated for the sake of brevity. Thereafter, the show cause notice was issued to the applicant and the same was adjudicated. The said adjudication order was remanded back by this Tribunal to the adjudicating authority for fresh adjudication and order dated 09.08.2017 was passed by this Tribunal for provisional release of the goods on the conditions enumerated in Para-3 hereinabove and the same are not repeated for the sake of brevity. The Id. Commissioner, while passing the order dated 12.10.2017, modified the conditions contained in the order of this Tribunal dated 09.08.2017, the said act of the Id. Commissioner amounts to interference in delivery of justice by this Tribunal. 8. Ld. .....

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..... d order, Mr. Dheeraj Rastogi, Joint Director, Directorate of Revenue Intelligence, Ludhiana Regional Unit, Ludhiana, wrote a letter to the Additional Commissioner, Container Freight Station (CFS), Focal Point, Ludhiana, for provisional release of the seized goods with reference to the aforesaid interim order passed by this court in case of the petitioners. In the said letter, it has been written that the seized goods of the petitioners are to be released on fulfillment of the following conditions :- (i) The goods which are lying seized in the premises of the petitioners and have already been subjected to the payment of duty at the time of import shall be released to the petitioners on their furnishing bank guarantee to the extent of .....

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..... were not imposed by this Court while passing the interim order. By making the alteration in the interim order dated 20-12-2007 passed by this Court, the said officer appears to have committed the contempt of court. 5. Let suo-moto notice of contempt returnable for 22-1-2008 be issued to Mr. Dheeraj Rastogi, Joint Director, Directorate of Revenue Intelligence, Ludhiana Regional Unit, Ludhiana, to show cause as to why the proceedings under the Contempt of Courts Act be not initiated against him. In view of the above decision of the Hon l ble High Court in the case of Atam Fibers Pvt. Limited (supra) , I am of the opinion that the Id. Commissioner of Customs, Ludhiana has altered the condition of the interim order dated 09.08.2017 pass .....

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