TMI Blog2019 (11) TMI 1721X X X X Extracts X X X X X X X X Extracts X X X X ..... vision under the Customs Act under which stay can be granted by CESTAT. The only legal provision which was available to the CESTAT was the provision of staying the pre-deposit prior to the amendment requiring mandatory pre-deposit. The Miscellaneous Applications for stay are dismissed as there no legal provision for grant of stay. - Customs Miscellaneous Application No.76536 of 2019 (Stay) In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r(Appeals) vide which he has overturned the decisions of the lower authority and ordered release of the confiscated gold suspected to be of foreign origin. 2. After hearing the learned Authorised Representative for the Revenue we find that there is no legal provision under the Customs Act under which stay can be granted by CESTAT. The only legal provision which was available to the CESTAT was t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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