TMI Blog2021 (8) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - CUSTOMS MISCELLANEOUS APPLICATION No. 50117 OF 2021 IN CUSTOMS APPEAL NO. 52325 OF 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 and September 09, 2020 and e-mails sent on July 31, 2020 and August 18, 2020 but the respondent sent a letter dated September 21, 2020 to the applicant informing that an appeal has been preferred before the Delhi High Court against the order passed by the Tribunal. Paragraphs 8, 9 and 10 of the application are reproduced below: 8. That the relevant period during which exports were made in the present case is 2014-16. The applicant had thereafter, requested for amendment of shipping Bills to avail the benefit of the Exemption Notification vide letter dated 14.03.2017, which was denied. Thus, since the last four years, the applicant has been deprived of its claim of exemption despite the settled position of law in this regard, which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejudice is being caused to the Respondent due to continued non-implementation of the Final Order. Thus, the ends of justice will be met if the Hon ble Tribunal issues appropriate directions against the Respondent to implement the Final Order. 10. That in view of the aforesaid, it is respectfully prayed that appropriate directions may kindly be issued in exercise of powers under rule 41 of the CESTAT Procedure Rules, 182 wherein, this Hon ble Tribunal has been empowered to make orders or give directions to prevent abuse of its process or to secure the ends of justice. In the facts of the present case, by filing the present stay application and not having pursued the same and further, refusing the implement the orders of this Hon ble Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at too a defective appeal would not mean that the Department has not to comply with the direction issued by the Tribunal. 8. Learned counsel for the appellant has also pointed out that till date the defects have not been removed. 9. 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. 10. Though, 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, we consider it appropriate, as a last opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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