Coercive recovery during pending stay petitions was restrained, with detention of goods directed to be lifted immediately.

Coercive recovery should not continue while stay petitions remain pending before the appellate forum, and enforcement against detained goods may be deferred where immediate action would prejudice the appellant. The Tribunal noted that the stay petitions were filed and awaiting listing or disposal, and that the goods were perishable and at risk of deterioration. Applying the settled principle against coercive recovery during pendency of a stay request, it protected the appellant from immediate enforcement. Interim stay was granted, the Revenue was directed to lift detention at once, and further action was postponed until the stay petitions were finally decided.

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Issues: Whether coercive recovery and detention of goods could continue during the pendency of the stay petitions before the appellate forum.

Analysis: The order records that the stay petitions had been filed and were awaiting listing or disposal, while the goods were said to be perishable and at risk of deterioration. Relying on the settled law that coercive recovery should not be pursued during the pendency of a stay petition, the Tribunal found it appropriate to protect the appellant from immediate enforcement action.

Outcome: Interim stay was granted, the Revenue was directed to lift the detention immediately, and further action was deferred until the stay petitions were finally decided.

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