9911796707
TMI Blog1986 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the Collector (Appeals) Order, the Collector of Customs Central Excise, Rajkot requests the setting aside of the appellate order and restoration of the original order passed by the Asstt. Collector of Customs, Kandla. Pending the hearing and decision of the appeal of the Collector of Customs Central Excise, Rajkot, he has, through the present applications, sought stay of the order passed by the Collector of Customs (Appeals), Bombay. 2. Appearing on behalf of the appellant Collector, Shri N.K. Pattekar stated that M/s Nisha Chemicals, Bombay filed 32 Bills of Entries with the Custom House, Kandla for the clearance of electroplating brightner sodium (Saccharine) imported per s.s. Viswa Aditya. The goods were tested by the Chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve any evidence regarding the financial condition of. M/s Nisha Chemicals, like their balance sheet, income tax assessment order, bank accounts etc. He, however, requested on the basis of the instructions received by him that the stay may be granted as requested by the Collector of Customs, Rajkot. 3. Shri N. Kantawala, on behalf of the Respondent, first raised a preliminary objection, drawing my attention to the appeal of the Collector filed in Form No. CA-3 and argued that this appeal was purported to have been filed under Section 129A(1) of the Customs Act. He contended that this appeal was defective as the Collector could not come within the purview of an aggrieved person under Section 129-A(1) of the Act. In this behalf, Shri Kantawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hardship. In the present case, there was no evidence to show that there was such a hardship in the present circumstances. The Collector s apprehension regarding the non-recovery of the refund amounts due was based on surmises and conjectures. No documents had been produced in support of his apprehensions which remained a personal opinion only. On the other hand, M/s Nisha Chemicals were a regular importer and Shri Kantawala had in his possession several Bills of Entry pertaining to periods prior and subsequent to the date of the imports to show that M/s Nisha Chemicals were a regular importer. Dr. Kantawala further contended that M/s Nisha Chemicals had applied for the refund of the benefits flowing from the order of the Collector (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector has filed the appeals in Form CA-3 which are prescribed for filing appeals under Section 129A (1) of the Customs Act, these are not valid. It is seen that the form No. CA-3 is prescribed under Rule 6 of the Appellate Tribunal Customs (Appeals) Rules, 1982 framed by the Central Government under Section 156(1) of the Customs Act. This form is no doubt meant for presenting an appeal under Section 129A (1). However, under these rules, no separate form is prescribed for an appeal by the Collector under Section 129-A(2). If, therefore, the Collector has made use of Form CA-3 in filing the appeals, there cannot be any objection to the Collector doing so in form No. CA-3. The forms are meant for helping the authorities in the disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. This is very apparent when it is considered that there is no prescribed form for applications for stay of the orders of the lower authorities by the Tribunal. That leaves me with only the merits of the stay applications. The Collector s applications do not bring out any material regarding the apprehension entertained by him that if the amounts due to M/s Nisha Chemicals, Bombay under the order of the Collector (Appeals) are paid, their recovery would be in jeopardy, if the Collector of Customs, Rajkot s appeals were to succeed finally. No enquiries have been made regarding the financial status of the Respondents and no material has been placed before me in support of the Collector s apprehension. On the other hand, the respondents have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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