TMI Blog2004 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... antity of Palm Fatty Acid Distilate and Palm Fatty Acid Oil. However these goods were confiscated by an order of the Collector of Customs dated 31st October, 1986 with an option to redeem the same subject to payment of rupees 85 lacs by way of fine and rupees 15 lacs by way of Bank Guarantee. The petitioner paid the aforesaid amount of rupees 85 lacs in cash and secured a rupees 15 lacs by a Bank Guarantee. The petitioner preferred an appeal against the aforesaid order of the Collector of Customs and the appeal was not allowed. So another appeal was taken to the Calcutta Bench of the Customs, Excise and Gold (Control) Appellate Tribunal. By an order dated 30th April, 1990, the CEGAT set aside the order or the Collector of Customs and direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of jurisdiction of the CEGAT is concerned, Mr. Bose submits that the provisions of Section 129B of the Customs Act is wide enough to clothe with the jurisdiction and authority to grant interest by the Tribunal. 4.Mr. Shibdas Banerjee, learned Senior Counsel appearing for the Union of India contends that the CEGAT has no power or jurisdiction to grant any interest on account of refund of the redemption fine. They are to act within the four corners of the statute and from the statutory provision it will appear that the CEGAT has jurisdiction only to grant interest in cases of refund of duty levied or realised by mistake or otherwise. There is no provision for granting interest in case of delayed refund of redemption duty. So, I find an is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dments if the mistake is brought to its notice by the Collector of Customs or the other party to the appeal : Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing to liability of the other party shall not be made under this sub-section unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. The Appellate Tribunal shall send a copy - of every order(3) passed under this section to the Collector of Customs and the other party to the appeal. Save as otherwise provided in Section 130 or Section 130E,(4) orders passed by the Appellate Tribunal on appeal shall be final. 5.Upon careful read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er it appears that the Commissioner has misread, to say, least deliberately both of the orders of the learned CEGAT. It is clear from apparent reading of the orders that he was asked to adjudicate on the quantum of interest as urged by the petitioner, not the claim of interest itself. Claim of interest itself has been adjudicated earlier. So, it was not open to negate the earlier order of the learned Tribunal. He was merely an implementing authority. The CEGAT has directed to do so. In my view what he cannot do directly, should not have done so in a circutious way. In essence he has defied the order of the CEGAT which he cannot do under the hierarchical system of the aforesaid Act. 7.Accordingly, I direct the Commissioner of Customs to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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