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2021 (8) TMI 899 - AT - CustomsPermission to carry out the amendment in the shipping bills - rule 41 of the CESTAT (Procedural), Rules 1992 - HELD THAT:- In spite of the fact that an application was filed by the appellant and an order was passed by the Tribunal on March 22, 2021, no further instructions have been given by the Department to the learned Authorized Representative after April 15, 2021 - It goes without saying that mere filing of an appeal and that too a defective appeal would not mean that the Department has not to comply with the direction issued by the Tribunal. About eighteen months have passed since the order was passed by the Tribunal on February 24, 2020 but till date it has not been implemented - learned counsel for the appellant has placed Circulars issued by the Board that the order of the High Court/ Tribunal should be implemented, unless a stay has been obtained from the Higher Judicial forum on the implementation of the order, however, before exercising our powers under rule 41 of the 1992 Rules, it is considered appropriate, as a last opportunity, to grant three weeks further time to the Department to either implement the order passed by the Tribunal or pursue the writ petition filed in the High Court. List this application on August 23, 2021.
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