ORDER
S.S. Sekhon, Member (T)
1. This application is made seeking invocation of powers under Rule 41 of the CESTAT (Procedure) Rules.
2. Vide order dated 1.12.2005, the Tribunal allowed an appeal of the importers, directing the clearance of the goods without fine and penalty. The appellants thereafter have approached the Commissioner of Customs and other senior officers in the Custom House, seeking the clearance of the goods as per the directions of the Tribunal. These letters are dated 25.2.2006, 28.2.2006, 17.3.2006, 23.3.2006 and 20.4.2006 all addressed to the Commissioner of Customs (Gen), Mulund CFS, where the goods were to be cleared, as Bill of Entry had been filed at the CFS. There is no response from the Commissioner or the other officers who were endorsed these letters, as also, repeated requests made in person by the importers and their representatives elicited no response.
3. If the Tribunal’s orders are not to be implemented and are to be flouted with impunity, there is no purpose in having the Tribunal. Government may consider closing down this institution. Copy of this order is endorsed to the Chairman of Central Board of Excise and Customs with a hope that a look into the matter may be called for and necessary clarifications from the Commissioner be obtained as to the reasons the order has not been implemented. Why the assessees are to move from pillar to post in getting their dues as per the norms? is a question that has to be addressed and suitably decided to ensure an efficient, effective and responsive Administration. The learned DR could not submit any clarification as he has no instructions.
4. The attitude of the Commissioner and the lower officers in not attending to the letters addressed to them speaks volumes about their efficiency and sense of judicial discipline. The officers who have been addressed these letters, lack both these attributes. We would therefore direct that a copy of this order be placed in the Annual Confidential Reports of the said officers, who have been addressed these letters as indicating an adverse observation as regards lack of sense of responsibility to duty and amenability to judicial discipline which they are working as public servants should possess.
5. A copy of this order is also required to be endorsed to the Chief Departmental Representative who is required to take up the matter with the concerned authorities in the CBEC to ensure that the orders of this Tribunal are enforced. If the orders are not to be complied and the Revenue is aggrieved, they are always free to take up the same in appeal, in the present case, there is no material available and the learned Advocate for the appellant makes a submission that they have no knowledge or information about the Revenue having taken up this case in appeal. Thus the only conclusion which results in non-implementation of the order of this Tribunal is that the orders have been flouted by any Administration.
6. We earnestly expect the officers concerned to implement this order and compliance be reported on 29th June, 2006. If such compliance is not reported, we shall be constrained to take up the matter for reporting as a contempt.
7. Application disposed of accordingly.
(Pronounced in Court)