1987 (6) TMI 156 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Bombay involved two applications by the same applicant regarding dispensation of pre-deposit amounts demanded by Customs authorities. The Tribunal observed that Customs authorities were not justified in detaining goods when Stay Applications were pending, as it defeats the purpose of stay provisions and amounts to harassment. The Tribunal emphasized that Customs should refrain from coercive actions during appeal pendency to ensure speedy disposal and prevent dilatory tactics by the applicant. The Department was urged not to take coercive steps during appeal pendency to avoid the need for interim orders by the Tribunal.