Kalyan Jyoti Sengupta, J. - (1.) By this writ petition the petitioner approached this Court for implementation of the earlier order of the Customs, Excise and Gold (Control) Appellate Tribunal granting refund of the redemption fine and penalty paid by the appellants in terms of the order dated 30th April, 1990 and also for payment of interest at the rate of 12% per annum upon expiry of the period of one month. The brief statement of the fact is required to be stated hereunder.
(2.) The petitioner imported certain quantity of Palm Fatty Acid Distilate and Palm Fatty Acid Oil. However these goods were confiscated by an order of the Collector of Customs dated 31st October, 1986 with an option to redeem the same subject to payment of rupees 85 lacs by way of fine and rupees 15 lacs by way of Bank Guarantee. The petitioner paid the aforesaid amount of rupees 85 lacs in cash and secured a rupees 15 lacs by a Bank Guarantee. The petitioner preferred an appeal against the aforesaid order of the Collector of Customs and the appeal was not allowed. So another appeal was taken to the Calcutta Bench of the Customs, Excise and Gold (Control) Appellate Tribunal. By an order dated 30th April, 1990, the CEGAT set aside the order or the Collector of Customs and directed for refund of the aforesaid amount of the redemption fine and also release of the Bank Guarantee. The petitioner thereafter made a representation to the Collector of Customs for implementation of the aforesaid order. The Collector of Customs thereafter refunded the money paid by the petitioner on account of redemption fine and released the Bank Guarantee. However, this was done beyond the stipulated period of one month fixed by the learned CEGAT. Thus the payment of interest in terms of the order of the CEGAT did give rise. The interest was not paid. So the petitioner approached once again with an application to the CEGAT. The CEGAT by an order dated 19th December, 2002 directed the Collector of Customs to decide on the application for the refund of interest amount as calculated and claimed by the writ petitioner herein without any further delay. The CEGAT expressed their displeasure while observing the Commissioner's handling of the implementation of the earlier order. Thereafter, the Collector of Customs passed the impugned order expressing his inability to implement the earlier order by way of calculation of interest.
(3.) The learned Counsel appearing for the petitioner has impugned the aforesaid order contending that the Commissioner had no option but to calculate the amount of interest which he has misread the earlier order of the CEGAT as well as the later one. He submits that it is a harassing tactics on the part of the Commissioner of Customs. As far as the question of jurisdiction of the CEGAT is concerned, Mr. Bose submits that the provisions of Section 129B of the Customs Act is wide enough to clothe with the jurisdiction and authority to grant interest by the Tribunal.;