2017 (7) TMI 322 - AT - Customs

Extension of stay - extension of stay sought for without the stay application being disposed - Held that - appellant is directed to file affidavit stating that as to the time of inscriptions/insertions and also the person who made such inscriptions/insertions to the aforesaid document in the affidavit directed to be filed on 12th July 2017, in view of doubts about the insertions/inscriptions arose - appeal disposed off.

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Stay application and deposit of penalty.
3. Extension of stay without a stay order.
4. Compliance with the High Court's direction.
5. Inscriptions in appeal documents.

Condonation of Delay:
The appeal was filed on 1.11.2007 but came to record on 10.7.2012 after delay condonation. The High Court directed the appellant to deposit a sum for hearing the appeal on merit, emphasizing justice. No stay order was in place till 10.7.2012.

Stay Application and Penalty Deposit:
On 27.2.2013, the Bench required a penalty payment for stay application consideration. The appellant failed to deposit the required amount, seeking more time. The matter resurfaced on 14.3.2016 when the appellant requested an extension of stay, despite the stay application being pending.

Extension of Stay Without Stay Order:
The appellant's request for an extension of stay without a finalized stay order raised concerns. The Tribunal directed the appellant to explain this anomaly through an affidavit by a specified date.

Compliance with High Court's Direction:
The Revenue was also directed to clarify why the Tribunal did not pass a stay order despite the High Court's direction to hear the appeal on merit. The mandatory pre-deposit requirement for appeal hearing under Section 129E of the Customs Act was highlighted.

Inscriptions in Appeal Documents:
Inscriptions related to duty and penalty in the appeal memorandum raised doubts about the relief sought. The appellant was instructed to file an affidavit detailing the timing and responsible party for the inscriptions by a specified date.

The Tribunal scheduled a further consideration of the matter on 12th July 2017, emphasizing the need for compliance with legal procedures and the High Court's directives. The record was ordered to be securely kept until the next hearing for proper presentation.