SUDHA SILK HOUSE Vs. COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) BY this Miscellaneous Application, the applicant is seeking implementation of the Final Order No. 1460/2005 dated 22 -8 -2005 passed by this Tribunal. The Final Order has allowed the assessees appeal and set aside the Order -in -Original No. 1614/2002 dated 7 -11 -2002 passed by the Commissioner of Customs (Port) by which the appellants were imposed with redemption fine of Rs. 70,000/ - and penalty of Rs. 7,000/ -. The appeal has been allowed with consequential relief. Despite lapse of more than 2 1/2 years, the Revenue has not granted the consequential relief to the appellants and hence, this Miscellaneous application.

(2.) REVENUE was directed to file their para -wise comments. The Assistant Commissioner of Customs (Review Cell), Chennai has sent a reply to the JDR along with a copy of handwritten para -wise comments initialed by someone in the Review Cell. It is stated in the said reply that refund claim is pending for want of original documents, which has not been produced to the Review Cell.

(3.) WE have heard both sides. We are not agreeable with the submissions made by the Revenue. The impugned Order -in -Original has been set aside. The Order -in -Original clearly refers to the amounts which have been imposed therein. This itself, is sufficient for granting the relief to the assessee. No further documents are required from the party to grant the refund. The Review Section can take an indemnity bond from the assessee to secure the payment. We direct the Review Cell of the Respondent Commissioner to refund the amount within a period of one month from the receipt of this order after taking an indemnity bond from the appellants. The implementation order should be complied and reported on 14th April 2008. The Miscellaneous Application is allowed.