ORDER
S. Kalyanam, Vice President
1. This is an application for a direction to the Collector of Customs, Bombay for implementing the order of the Tribunal dated 10-1-1994 in terms of Rule 40 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. Shri D.N. Mehta, the learned counsel submits that in spite of the fact that the order of the Tribunal was passed way back in January, 1994, it has not been implemented still.
2. Shri M.K. Jain, the learned SDR submitted that the department filed an appeal against the order of the Tribunal in the Supreme Court with an application for condonation of delay in May, 1994. Since no stay has been granted by the Supreme Court, the learned Counsel, Shri D.N. Mehta, submitted that the appellants immediately wrote to the authority for immediate implementation of the Tribunal’s order without any further delay in the interest of justice.
3. We note that the order of the Tribunal dt. 10-1-1994 has not been implemented; it is but proper and fair that the authorities implement the order of the Tribunal unless and otherwise the impugned order is appealed against as per law and stayed by the Supreme Court or High Court. Since several months have passed since passing of the impugned order, we direct the authorities to implement the order without any further delay preferably within one month. We record the undertaking of the learned SDR to inform the authorities for immediate and due compliance of this order on the ground of sheer fairness and in the interests of justice. Ordered accordingly.