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- Appeal against orders passed by Additional Collector of Customs, Bombay - Stay applications for orders passed Analysis: The case involved M/s. Western India Industries Ltd. filing two appeals against orders by the Additional Collector of Customs, Bombay, regarding Halon Gas used for fire-fighting equipment. Shri G.S. Agarwala, the advocate for the applicant, argued for a stay on the orders to prevent irreparable loss, citing exemption notifications claimed by the applicant. On the other hand, Shri M.K. Sohal, representing the respondent, opposed the stay, invoking Section 129E of the Customs Act, 1962, stating that the goods were under customs control with no disputed duty or penalty. The Tribunal considered both arguments and examined Section 129E, which allows stay only for goods not under customs control or with disputed duty/penalty. Since the goods were under customs control and no duty or penalty was in question, the Tribunal rejected the stay applications based on the legal provisions. The Tribunal emphasized that Section 129E of the Customs Act, 1962, stipulates that stay can only be granted when duty is demanded for goods not under customs control or when a penalty is levied. As in this case, where no duty or penalty was payable, and the goods were under customs authorities' control, the Tribunal concurred with the respondent's argument that Section 129E did not apply. Consequently, the Tribunal found no justification to exercise inherent powers for granting a stay and rejected both applications. The decision was based on a strict interpretation of the legal provisions and the specific circumstances of the case. Additionally, during the proceedings, Shri Agarwala requested an early hearing due to the urgent nature of the goods being fire-fighting equipment. In the interest of justice, the Tribunal granted the request for an early hearing, setting the date for 18-6-1990. Since both parties were present during this decision, the Tribunal waived the requirement for formal hearing notices, ensuring expedited proceedings for the upcoming hearing on the merits of the case.
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