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2018 (4) TMI 1435 - AT - CustomsRefund - Implementation of final order 835840/2005-cus dated 3-6-2005 - the order was not implemented by the Revenue even after lapse of 13 years - Confiscation of Gold Bars and Indian Currency - Rule 41 of the of Custom, Central Excise and Service Tax Appellate Tribunal(Procedure) Rule 1982 - Held that: - from rule 41, it is clear that Tribunal has power to give effect or in relation to its order or to prevent abuse of its process or to secure ends of justice. This Tribunal time and again passed the orders under Rule 41 of CESTAT (Procedure) Rules 1982 for implementation of its order. Though the Revenue has filed custom appeal before Hon’ble Bombay High Court against this Tribunal order dated 3-6-2005 but even after lapse of 13 years from the date of this Tribunal order, High court has not granted any stay to the Revenue, therefore the order of this Tribunal is enforceable. The Board has issued clarification vide Circular No.695/11/2003-CX dt.24.2.2003 that if the department is unable to obtain stay against Tribunal order, refund should be granted after 3 months of the order. This clearly shows that it is Board instruction to the field formation that order of the Tribunal should be implemented, if there is no stay against the said order. Since in the present case Revenue could not obtain any stay from the operation of this Tribunal order, there is no option left with them except the implementation of this Tribunal order dated 3-6-2005. Appeal allowed - Compliance of implementation of order be reported on 1.5.2018.
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