Customs appeal stay periods amended to allow extensions up to 185 days, capped at 365 days. The proviso permits the Appellate Tribunal, on application and if delay is not attributable to the party, to extend the period of stay for a further period not exceeding one hundred and eighty-five days; if the appeal is not disposed of within a total of three hundred and sixty-five days from the date of the order referred to in the first proviso, the stay order shall stand vacated on expiry of that period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs appeal stay periods amended to allow extensions up to 185 days, capped at 365 days.
The proviso permits the Appellate Tribunal, on application and if delay is not attributable to the party, to extend the period of stay for a further period not exceeding one hundred and eighty-five days; if the appeal is not disposed of within a total of three hundred and sixty-five days from the date of the order referred to in the first proviso, the stay order shall stand vacated on expiry of that period.
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