COMMISSIONER CUSTOMS Vs. NIRMALA MITRA

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) GOLD bars were seized from the possession of Smt. Nirmala Mitra under reasonable belief that those were smuggled. The authorities passed orders for their confiscation. The matter came to the learned Tribunal. The learned Tribunal set aside the order and directed release of the gold. The Department has filed this case and is pending before this Court. The learned Tribunal is, in implementation of its order, insisting for release of the gold in favour of the respondent Smt. Nirmala Mitra. The petitioner is not releasing the same in view of the pendency of the present case. The learned Tribunal has passed order dated 24-5-2006 in Misc Application (NI) No. 351 of 2005 against the Commissioner, which prima facie appears to be pre-mature. The Department is apprehensive that because of the strictures passed by the learned Tribunal, the Commissioner may have to face departmental action. In its support, the parties produced the order passed by the learned Tribunal wherefrom its appears that the learned Tribunal has passed order that it is a gross misconduct on the part of the Commissioner and directed the authorities to record the same in his service book and initiate action against him. However it has not taken into consideration as the Tax Case is pending before this Court against the final order of confiscation passed by the learned Tribunal. In such a situation, recording such a finding and passing the order as instructed above, may give an impression that it is being pre-judged. It is true that the learned Tribunal has power to initiate a contempt proceeding, but such finding in view of pendency of the matter before this Court will prejudice the Department/Commissioner. In such a situation, any finding recorded by the Tribunal may not be appropriate and may create an impression that the learned Tribunal is pre-judging the issue. The learned Tribunal has power to refer the matter to this Court for initiating a court proceeding for which such a finding, particularly at this stage, was not necessary.

(3.) LET a copy of this order be handed over to the learned Counsel for the petitioner.