Customs, Excise and Gold Tribunal - Delhi
M/S Texcomash Exports vs Cce New Delhi on 13 July, 2001
ORDER Ms Jyoti Balasundaram, Member (J)
1. By final order 15/2000-A dated 19.1.2000 the Tribunal decided the issue as to whether the applicants over valued goods exported by them, holding that department has not succeeded in substantiating the charges of over valuation. The Impugned Order of the Commissioner was set aside and the appeal of the applicants was allowed. As a result, the applicants state that they became entitled to drawback @ Rs. 155.16 as claimed by them and also to refund of Rs. 2 lakhs appropriated by the department towards redemption fine out of the bank guarantee furnished by them and penalty for Rs. 50,000/- paid by the. They submit that they have approached the departmental authorities on several occasions but have not received either drawback amount or the refund admissible to them.
2. It was earlier submitted by the Ld. D.R. that Tribunal's final order was challenged by the Revenue before the Supreme Court. However, we note that by order dated 23.2.2001, the Hon'ble Supreme Court dismissed the Revenue's petition for condoning the delay in filing the appeal and consequently dismissed the appeal itself. It is their grievance that even after dismissal of departmental appeal by the Apex Court. The department is carrying out the direction contained in the Tribunal's final order dated 19.1.2000. When the matter was called before us today Ld. DR was not in a position to state the reasons for non-implementation of the Tribunal's final order. We are of the view that there is no ground what so eve for the Revenue to persists in non-compliance with the Tribunal's order dated 19.1.2000 be implemented forthwith and compliance reported to the Tribunal on 16.8.2001.
3. Copy of this order to be given DASTI to both sidesm alongwith copy of Notesheet order dated 23.5.2001.