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TMI Blog2024 (1) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the matter to the Hon'ble High Court for consideration as to whether proceedings under the Contempt of Courts Act should be initiated. 3. At the outset, it is respectfully submitted that the orders dated 12.09.2019 and 09.11.2023 of this Hon'ble Tribunal have already been complied with by the applicant by granting no objection to the Commissioner of Customs (Exports), IGI Airport, New Delhi to allow re-export of the gold in question by M/s. Mahesh & Co. on 07.12.2023. In view of the NOC granted by this Commissionerate, Deputy Commissioner (Export Shed and PCW), ACC Export Commissionerate, IGI, New Delhi vide office letter no. ACC/88/2021-PCWH-O/o Commr-Cus-ACC (E)-Delhi/1920-1924 dated 07.12.2023 addressed to Sh. Mahesh Kumar, Director/Authorized Signatory, M / s Mahesh & Co. Pte. Ltd., 37, Upper Weld Road, Singapore and copy to (i) CEO, CELEBI Warehouse, (ii) Deputy Commissioner (Import Shed), ACC Import Commissionerate and (iii) Sh. Mayank Sharma, Authorized representative of M/s Mahesh & Co. has requested M/s Mahesh & Co. Pte. Ltd to bring the gold seized by DRI on 24.02.2009 at export shed from CELEBI under Customs Supervision, ACC(Export) along with shipping bill for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 17/2020 in the case of M/s. Mahesh & Co. PTE Ltd., Singapore, which was pending before the Hon'ble High Court and substantial revenue was involved in the case. vi) Further, on 29.11.2022, a letter was written to Shri Parv Aggarwal, Sr. Standing Counsel to suggest the options available with the department regarding releasing of gold, taking a bank guarantee which covers all arrears to deal with the present situation. He was also requested for urgent hearing and to obtain stay in respect of M/s. Mahesh & Co., PTE, Ltd., Singapore on lines similar as in the case of M/s. Ajit Exports (Customs Appeal No. 06/2022), where Order-in-Original dated 18.10.2018 was set aside by Hon'ble CESTAT, Allahabad, a stay was granted by the Hon'ble High Court, Allahabad in Civil Miscellaneous (stay) application No. 02 of 2022. vii) On 14.02.2023, yet another letter was written to Shri Parv Aggarwal, Sr. Standing Counsel for early hearing and decision on stay application in the Customs Appeal No. 17/2020 in the case of M/s. Mahesh & Co. PTE Ltd., Singapore, informing about the discussion on the matter by the Pr. Commissioner with Shri Shashi Prakash Singh, Ld. Additional Solicitor General of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explain the departmental point of view in the matter which is as has been stated in the miscellaneous applications filed and reproduced above. 4. Shri Nishant Mishra, Advocate is present in the court on behalf of the party. 5. Learned counsel for the Revenue submits that the process of re-export of the said gold has been initiated and the gold will be re-exported within a day or two he also referred to the letters written by the respondent Commissioner, to Commissioner Customs (Export) Air Cargo Complex New Delhi dated 07.12.2023 and the letter dated 07.12.2023 from the Office of Commissioner Customs (Export) to the party, for initiating the process of re-export. He concluded by tendering the unconditional apologies for the delay caused in implementation of the orders of CESTAT, and requested for a lenient view in the matter. 6. Counsel for the party confirms that the process has been initiated for re-export of the disputed gold jewellery and various dues which were required to be paid have been paid by the party. 7. We are not impressed by the statement made by the revenue in the miscellaneous application that they did not implement the order of CESTAT for the reason of the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch conduct on the part of the Customs Authorities, at least prima facie, amounted to wilful and deliberate disobedience on the part of the Assistant Commissioner of Customs (Import) to the law laid down by this Court in Mahindra and Mahindra Ltd. (supra) and Nobel Asset Company Ltd. (supra). Therefore, the Assistant Commissioner of Customs (Import) was directed to deposit in this Court the encashed Bank Guarantee worth of Rs. 14,33,000/- and a show cause notice was issued as to why action under the provisions of the Contempt of Courts Act should not be initiated for prima facie wilful disobedience of the law laid down by this Court in the above decisions. 21. However, the Assistant Commissioner of Customs (Import) tendered an unconditional apology, and the Learned Senior Counsel appearing for Union of India assured the Court that in the future, adequate care would be taken to follow the law laid down by this Court scrupulously. Accordingly, the contempt notice was discharged." 10. In the case of General Instruments Company [2008 (224) E.L.T. 230 (Bom.)] Hon'ble Bombay High Court has held as follows: "11. In my view, although, no case is made out of civil contempt as contempl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of disciplinary action. The object thereby is to ensure compliance of the rule of law. 4. The constitutional Courts exercise their power of judicial review with constraint to ensure that the authorities on whom the power is entrusted under the rule of law or confided, is discharged truly, objectively, expeditiously for the purpose for which substantive acts/results are intended. The petitioner being a member of the permanent executive is enjoined to comply with the orders of the Court passed in exercise of the judicial review. On an earlier occasion, while disposing of the writ petition, the High Court had directed the respondent to consider the case of the writ petitioner and to dispose it of with reasoned order within two months. Obviously, the High Court expectation that the authorities would discharge their duties expeditiously as enjoined under the rules and as per the directions. Since they did not discharge the duty, necessarily, they were required to give explanation to the Court as to the circumstances in which they could not comply with the direction issued by the Court or if there was any unavoidable delay, they should have sought further time for compliance. Unfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for which the courts are established is duly served, it is necessary that everyone within the framework of the Rule of Law must accept the system, render due obedience to orders made and in the event of failure of compliance, the rod of justice must, descend down to punish. We hope and trust that everyone within the system realizes this situation and does not unnecessary get into a confrontation." 14. In the instant case also, delay has occurred in compliance with the Court's directions. 15. Although, I am accepting the unconditional apology, tendered by the respondents, despite strong reservations expressed by the petitioner, I wish to remind all concerned that, irrespective of the difficulties in compliance with the Court's order, the authorities must try their best and in case they cannot adhere to the time limit, then, they must move the Court and seek extension well before the time expires. It is not open for them to urge that the applicant or the petitioner has not approached them within the said time limit. The moment an order of this Court is communicated, necessary steps must be initiated for its compliance within the time granted by the Court. Their first and for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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