- (1.) While admitting the appeal on 07th January, 2008, this Court directed the department to release the four consignments to the respondent- assessee on furnishing bond supported by Bank guarantee for the disputed duty in terms of the Rules, on payment of demurrage, if any, under protest. It was also directed to keep the bank guarantee alive during the pendency of the appeal.
(2.) The present Interlocutory Applications have been filed by the assessee for directions to the department to release the aforesaid four consignments because even after furnishing bond supported by Bank Guarantee by the assessee for the disputed amount of duty, the Commissioner of Customs (Port) has not released the said consignments.
(3.) We were annoyed to know that in spite of court s orders, goods had not been released. On 25th April, 2008, this Court issued a notice to the Commissioner of Customs (Port), Kolkatta to show cause as to why he should not be punished under the Contempt of Courts Act, 1971 as he has failed to comply with the directions issued by this Court. He was also directed to be present in the Court today.;