No statutory power to stay customs appellate orders after section 129E amendment; interim relief application dismissed.

After the 06.08.2014 amendment to section 129E of the Customs Act, 1962, the Tribunal was found to have no express power to stay an order of the Commissioner or Commissioner (Appeals) where no enabling provision existed. The prior regime allowed dispensation from pre-deposit on the ground of undue hardship, but the amended provision did not contain any corresponding stay mechanism. In the absence of statutory authority for such interim relief, the stay request in the classification dispute was rejected and the application was dismissed.

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Issues: Whether, after the amendment to Section 129E of the Customs Act, 1962 with effect from 06.08.2014, the Tribunal had any power to grant stay of an order of the Commissioner or Commissioner (Appeals) in the absence of a specific enabling provision.

Analysis: The appeal sought stay of the Commissioner (Appeals)' order in a classification dispute. The order noted that the Revenue did not cite any provision authorising the requested stay. It further noted that prior to the amendment, Section 129E contemplated a dispensation from deposit on the ground of undue hardship, but the amended provision in force from 06.08.2014 did not contain any provision enabling the Tribunal to stay such orders.

Conclusion: The Tribunal held that no such power existed under the Customs Act, 1962 and dismissed the stay application.

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