MX ELECTRONICS Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD . The contention of the petitioner is that inspite of the order by the Customs, Excise & Service Tax Appellate Tribunal passed on 1-6-2004, the respondents have refused to release the goods on the ground that the respondents were intending to file appeal to the Supreme Court. It has also been the case of the petitioner that the writ petition filed by the petitioner was disposed of without granting any relief on the statement on behalf of the respondents that the respondents intend to carry the matter in appeal to the Apex Court. Till the date of the filing of the present petition, the respondents had not filed the appeal, nor they released the goods. It is the case of the petitioner that the petitioner is ready to pay the duty, as ordered by CESTAT. On the other hand, it is the case of the respondents that they have already filed the appeal in this Court but it is yet to be listed for admission. Undisputedly, the appeal filed by the respondents before this Court has not yet been admitted as well as there is no stay to the order passed by CESTAT. Considering the same, the petitioner is entitled to get the goods released and the respondents are not entitled to withhold the said goods contrary to the order of CESTAT.

(2.) IT is also to be noted that the matter relates to revenue to the Government. In terms of the calculations relating to the dues, according to the respondents, which are disclosed in the matter, the total duty payable would be Rs.5,11,488.00 and considering the penalty which can be imposed thereupon, the total amount due would be around Rs.10,61,000.00 whereas the duty payable in terms of the order passed by CESTAT is around Rs.50,000.00. The learned Advocate for the petitioner, on taking instructions, has fairly submitted that the petitioner is ready and willing to execute the necessary statutory bond in relation to the amount claimed by the respondents as well as to furnish unencumbered immovable property as security for the payment of the said amount in case the respondents finally succeed in the appeal, stated to have been filed by the respondents against the order passed by CESTAT.

(3.) IN view of the fact that the respondents have already filed the appeal, however, I do not consider it appropriate to proceed against the respondents for contempt of Court at this stage. Hence with the above directions, the petition is disposed of.