2019 (11) TMI 1721 - AT - Customs

Release of the confiscated goods - Gold of foreign origin - seeking stay of the orders of the Commissioner(Appeals) vide which he has overturned the decisions of the lower authority - HELD THAT - There is no legal provision under the Customs Act under which stay can be granted by CESTAT. The only legal provision which was available to the CESTAT was the provision of staying the pre-deposit prior to the amendment requiring mandatory pre-deposit. The Miscellaneous Applications for stay are dismissed as there no legal provision for grant of stay.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed five stay applications filed by the Revenue seeking stay of orders overturning decisions and ordering release of confiscated gold suspected to be of foreign origin. CESTAT found no legal provision under the Customs Act for granting stay, except for staying pre-deposit prior to mandatory pre-deposit amendment. Miscellaneous applications for stay were dismissed.