TMI Blog2006 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied and the third respondent should follow unreservedly the orders of the CESTAT, Chennai. Therefore, the third respondent is directed to release the Mulberry Raw Silk imported under Bill of Entry No. 875113 as per Sales Contract No. IE/PSR-RS03/2005, dated 17-2-2005 in terms of the Final Order No. 174/2006, of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. Accordingly, the writ petition is allowed. The third respondent shall release the above said goods covered by the said Bill of Entry on or before 7-4-2006. - K. Mohan Ram, J. [Order]. - Considering the narrow scope, within which the matter lies, by consent of the learned counsel for both the parties, the writ petition itself is taken up for final disposal. 2.This w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease of goods in terms of the orders of the Commissioner (Appeals) dated 16-2-2006. This Court disposed of the writ petition itself on 2-3-2006 and set aside the Assistant Commissioner's direction and directed him to release the goods in terms of Order-in -Appeal No. 97 of 2006, dated 16-2-2006 unless the department either decided not to file appeal against the said Order-in-Appeal or failed to get any order of stay from the CESTAT by 10-3-2006. Pursuant to which, the second respondent filed an appeal along with an application for stay of operation of the order of the Commissioner (Appeals) dated 16-2-2006 before the Customs, Excise and Service Tax Appellate Tribunal, Chennai, (hereinafter referred as the CESTAT) and the same was numbered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the officers of the respondents have been giving evasive replies, with each of them asking the counsel to contact another Officer. Under these circumstances, the counsel for the petitioner sent a telegraphic notice to the respondents on 28-3-2006, seeking immediate release of the goods in terms of the CESTAT order. However, even this was of no avail. 9.In the above said circumstances, the above writ petition has been filed. 10.Heard both sides. 11.Mr. Habibullah Badsha, learned senior counsel appearing for the petitioner by relying upon the decision of the Hon'ble Supreme Court of India in the case of Union of India v. Kamalakshi Finance Corporation - 1991 (55) E.L.T. 433 (S.C.) submits that the action of the third respondent amounts to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the decision of the Tribunal or the Appellate Authority. Admittedly, though the CESTAT pronounced Final Order No. 174/2006, dated 20-3-2006, the Revenue has not so far obtained any order from the CESTAT suspending the operation of the said order. It is not the case of the Revenue that the order of the CESTAT has been stayed by the Hon'ble Supreme Court of India. Therefore, I am of the view that the principle laid down by the Apex Court of the land in 1991 (55) E.L.T. 433 has to be applied and the third respondent should follow unreservedly the orders of the CESTAT, Chennai. Therefore, the third respondent is directed to release the Mulberry Raw Silk imported under Bill of Entry No. 875113 dated 15-9-2005 as per Sales Contract No. IE/PSR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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