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2023 (11) TMI 1174 - CESTAT, ALLAHABADFailure to implement the order of the tribunal - Re-export of goods - Application filed under Rule 41 of the CESTAT (Procedure) Rules, 1982 for implementing the Final order of the tribunal - direction to permit the applicant/ appellant to re-export the gold jewelleries within a period of two months. HELD THAT:- From the facts as narrated, it is quite evident that concerned officers are acting in defiance of the orders of this tribunal, by violating the principles of judicial discipline. Sufficient time and opportunity has been given to the concerned authorities to act as per the law, and follow the rule of law as has been provided by the Constitution of India. However the arrogance of these officers by not implementing the orders of this tribunal is self evident even when by the order dated 21.06.2021, the tribunal by asking the applicant to file a bank guarantee and keep it alive till the disposal of the Appeal Filed by the revenue before Hon’ble Allahabad High Court has protected the interests of revenue. As the Respondent Commissioner and Commissioner of Customs (Exports) New Delhi has not implemented the order of the Tribunal even after being directed under Rule 41 of CESTAT Procedure Rules, 1982 and having been allowed sufficient time and opportunity, this is a fit case for imposition of cost on the Commissioner to ensure that he understands the meaning of the phrase “Judicial discipline’ - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs to be referred to the Hon’ble jurisdictional High Court for initiation of contempt proceedings against the concerned Commissioner. It is directed that the concerned Commissioner should implement the order dated 12.09.2019 within fortnight of the receipt of this order - List this matter for reporting compliance with this order on 11.12.2023.
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