2015 (12) TMI 1343 - AT - Customs

Duty demand - Goods imported duty free against the advance license were subjected to duty along with interest - Held that - Revenue has not referred to any provisions of law under which it seeks stay of the order. We find that w.e.f. 6/8/2014 Section 129E of the Customs Act was amended. Prior to this date Section 129E provided that where in particular case the appellate Tribunal is of opinion that the deposit of duty, penalty, etc. would cause undue hardship to a person, the appellate Tribunal can dispense with such deposit under conditions to be satisfied. However, from 6/8/2014 there is no provision under new Section 129E that provides for stay by the Tribunal against order of the Commissioner or Commissioner (Appeals) - Request for Stay of operation of order denied.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the stay application filed by the Revenue against the order-in-appeal passed by the Commissioner. The Commissioner had set aside an order-in-original imposing duty, interest, fine, and penalty on goods imported duty free against an advance licence. The Tribunal found no provision in the Customs Act for stay against the Commissioner's or Commissioner (Appeals)'s order, leading to the dismissal of the stay application.