Case Law Details
Mahesh & Co Pte Ltd Vs Commissioner of Customs (CESTAT Allahabad)
Introduction: The recent case of Mahesh & Co Pte Ltd Vs Commissioner of Customs, as heard by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Allahabad, sheds light on the importance of timely compliance with tribunal orders and the potential consequences for government officials failing to adhere to such directives.
Background: The matter in question was listed for compliance with Miscellaneous Order No.70121 of 2023 dated 09.11.2023. The Revenue (government) filed two miscellaneous applications seeking the recall of the Tribunal’s order, specifically the part referring the matter to the High Court for consideration of initiating proceedings under the Contempt of Courts Act.
The Revenue’s Position: The Revenue contended that they had already complied with the Tribunal’s orders by granting no objection for the re-export of gold to M/s. Mahesh & Co. on 07.12.2023. They apologized for the delay in implementing the Final Order dated 12.09.2019, citing reasons such as the change in the Commissioner’s position and seeking legal opinions.
The Applicant’s Response: The applicant, Mahesh & Co Pte Ltd, argued that they had taken legal remedies sincerely and had no intention to defy the Tribunal’s directions. They highlighted the steps taken by the Noida Commissionerate to seek legal opinions, request stays, and communicate with relevant authorities for compliance.
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