Statutory finality clause does not give appellate tribunal power to stay its own order absent express enabling provision.

The Customs Act's finality clause for appellate tribunal orders does not itself confer any express or implied power on CESTAT to stay the operation of its own order. In the absence of a specific statutory enabling provision, such a power cannot be assumed. The tribunal therefore lacks authority to suspend its own final order merely because an application is made for that purpose, and the stay application is liable to be rejected.

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Issues: Whether the Appellate Tribunal has power to stay the operation of its own order under Section 35C(4) of the Customs Act, 1962.

Analysis: The provision relied upon merely states that, save as provided in Sections 35G and 35L of the Customs Act, 1962, orders passed by the appellate tribunal on appeal shall be final. It does not confer any express or implied power on the Tribunal to suspend or stay the operation of its own order. In the absence of a statutory enabling provision, such power could not be assumed.

Conclusion: The Tribunal had no power to stay the operation of its own order, and the application was liable to be rejected.

Ratio Decidendi: A statutory appellate tribunal cannot stay the operation of its own order unless such power is expressly conferred by the governing statute.

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