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2024 (1) TMI 1168 - AT - CustomsInitiation of Contempt proceeding against the concerned Commissioner - tendering unconditional apology for delay in implementing the Final Order dated 12.09.2019 of this Hon’ble Tribunal - HELD THAT:- The statement made by the revenue is not convincing, in the miscellaneous application that they did not implement the order of CESTAT for the reason of the legal opinion given to them. In our view the issue is well settled by the decision of Hon’ble Supreme Court in the case of Krishna Sales (P) Ltd., [1993 (9) TMI 124 - SUPREME COURT] wherein it is held that If the authorities are of the opinion that the goods ought not to be released pending the Appeal, the straight forward course for them is to obtain an Order of Stay or other appropriate direction from the Tribunal or the Supreme Court, as the case may be. Without obtaining such an Order they cannot refuse to implement the Order under Appeal. As is well-known, mere filing of an Appeal does not operate as a Stay or suspension of the Order appealed against. The basic contention raised by the Revenue in their miscellaneous application is in respect of the cost imposed and the initiation of proceedings of contempt against the concerned Commissioner. Commissioner’s have by way of the present miscellaneous applications rendered an unconditional apology for the delay in implementing the Final Order dated 12.09.2019. The Government procedure takes time and courts have to take a balanced view in the matter while taking harsh views in the matter. There are number of clearances by various agencies which cause delay though such delay cannot be justified and we express unhappiness for the delay of 04 (Four) years in the matter but taking note of all the facts and circumstances stated in the application specifically the unconditional apology tendered by the concerned commissioners we are of the view that end of justice will be met for which the concerned officers are warned to be careful in dealing with the matters like this one. In similar situation Hon’ble Bombay High Court has in case of S.J. Enterprises [2022 (8) TMI 508 - BOMBAY HIGH COURT] after taken note of the unconditional apologies tendered discharged the notice for contempt. In view of the unconditional apologies tendered, except the part whereby we have passed direction for implementation of Final Order No 71733-71742/2019 dated 12.09.2019 read with Misc Order No 70019/2021 dated 21.06.2021, all other parts of our order like imposition of cost and reference of the matter to the Hon’ble High Court for initiating contempt proceedings are reconsidered and set aside. Application disposed off.
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