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Issues:
1. Applicability of provisions of Customs Act, 1962, Section 130D for stay of operation of order by the appellate Tribunal. 2. Interpretation of the power of the Appellate Tribunal to grant interim relief during pendency of reference application. 3. Consideration of conduct of Union of India in enforcing orders and obtaining stay from superior authority. 4. Examination of merits for granting interim relief based on facts of the case and public interest. Analysis: 1. The Union of India filed a writ petition challenging the Customs, Excise & Service Tax Appellate Tribunal's order rejecting a miscellaneous application for stay of operation of its previous order. The Union of India contended that as per Customs Act, 1962, Section 130D, the appellate Tribunal should have stayed its order until the reference application was decided by the court. 2. The counsel for Union of India cited precedents to support the contention that the Appellate Tribunal had the power to grant interim relief during the pendency of a reference application. The judge agreed with this argument, drawing parallels with provisions of the Income-tax Act, 1961, Section 256, and held that the law declared in previous judgments applied to cases under the Customs Act, 1962. 3. The judge examined the conduct of Union of India in not enforcing the three-year-old order and not obtaining a stay from a superior authority. However, the judge found that there was no scope to obtain a stay until the reference application was admitted and that the age of the order should not impact the examination of the merits for interim relief. 4. In assessing the merits for granting interim relief, the judge considered that the decision in the pending reference application would determine the future course of action regarding the seized crystal glassware. The judge emphasized public interest and the lack of affirmative evidence of illegal import to support granting the stay of the appellate tribunal's order. 5. Consequently, the judge allowed the writ petition, setting aside the appellate Tribunal's order and granting the stay of operation of the previous order until the final disposal of the reference application. The judge made no order for costs and directed all parties to act on the dictated order. This detailed analysis of the judgment provides a comprehensive understanding of the legal issues involved and the reasoning behind the decision rendered by the High Court at Calcutta.
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