Customs stay petitions formerly required detailed triplicate applications, affidavit support and supporting orders, with non-compliance attracting summary rejection. Rule 17 of the Customs (Appeals) Rules, 1982, which prescribed the procedure for stay applications concerning deposit of demanded duty or penalty pending ... Summary
Customs stay petitions formerly required detailed triplicate applications, affidavit support and supporting orders, with non-compliance attracting summary rejection.
Rule 17 of the Customs (Appeals) Rules, 1982, which prescribed the procedure for stay applications concerning deposit of demanded duty or penalty pending appeal, stands omitted. The former rule required triplicate filing, service on the departmental representative, specified particulars of the demand and appeal, reasons for stay, proposed security and precise relief. It also required an affidavit and relevant orders, subject to discretionary waiver of copies by the Tribunal. Applications not conforming to these requirements were liable to summary rejection.
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