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2003 (7) TMI 594

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..... Order per : Archana Wadhwa, Member (J)]. Shri B.N. Chattopadhyay, ld. Consultant appearing for the applicant submits that her appeal was allowed by the Tribunal vide order No. A-406/KOL/2001, dt. 19-6-2001 [2001 (138) E.L.T. 1037 (T)]. As a consequence of allowing her appeal the gold seized in 1950 is required to be returned to her. He submits that they had approached the Revenue for returni .....

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..... tention to a communication dt. 27-2-2003 received from Joint Commissioner of Customs, Headquarters, Pat., which is to the effect that the department has preferred a reference application against CEGAT s order before the Hon ble High Court of Patna and as the issue is sub-judice, the Revenue is waiting for the outcome of the reference application. However, we find that there is nothing in the said .....

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..... r initiating proceedings against them under the Contempt of Court Act. In the instant case we note that in spite of clear directions by the Tribunal while passing orders on the miscellaneous application of the applicant, the Revenue has chosen not to implement the order and have again reiterated the same stand that the matter is before Hon ble Patna High Court. As already discussed mere filing of .....

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