2015 (1) TMI 533

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..... ct to the pending Appeal by the Revenue in such cases. Ordinarily, this would not require any application before the Tribunal or before this Court. - licence of the Respondent Agency be restored subject to the outcome of the instant Appeal. The restoration will not prejudice the rights of the Revenue in this Appeal. - Customs Appeal No. 19 of 2014, Notice of Motion No. 1331 of 2014 - - - Dated:- 5-1-2015 - S. C. Dharmadhikari And S. P. Deshmukh, JJ. For the Petitioner : Mr Pradeep S Jetly For the Respondents : Mr Prakash Shah Mr Sagar Kasar ORDER P. C. Heard both sides. Perused the order passed by the Tribunal. The Appeal raises substantial questions of law. It is admitted on the following substantial questions of .....

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..... his Appeal is summoned from the Tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of this Appeal. However, the Registry must further ensure preparation of complete paper book in accordance with the Rules. The Registry in the first instance must send intimation of admission of this Appeal enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly. 4) We have heard both sides on the Notice of Motion, which filed by the Revenue for interim relief. 5) The order under challenge (the main order of the Tribunal) is dated 31st July, 2013. That Allows the Appeal of the Respondent M/s. The West End Shipping Agency. The Tribunal's order therefo .....

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..... the Respondent. The Tribunal's findings raised substantial questions of law. A particular finding or an observation based on understanding of the Tribunal of a provision of law must not visit the party like the Respondent with adverse consequences. The Tribunal's order can be given effect to subject to the pending Appeal by the Revenue in such cases. Ordinarily, this would not require any application before the Tribunal or before this Court. 9) In the given facts and circumstances, we direct that the licence of the Respondent Agency be restored subject to the outcome of the instant Appeal. The restoration will not prejudice the rights of the Revenue in this Appeal. 10) Bearing in mind the peculiar and procedural formalities r .....

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