2017 (12) TMI 1593 - HC - Customs

Petitioner granted appeal extension, stay application, interim order, ASG to provide judgment copy

M/s. ELTON & SONS Versus PRINCIPAL COMMISSIONER OF CUSTOMS, DEPUTY COMMISSIONER OF CUSTOMS

The court allowed the petitioner two weeks to file an appeal and stay application against final orders issued during the pendency of a writ petition ... During the pendency of the writ petition, final orders are passed - time sought to prefer appeal against the final orders passed - Held that:- If the petitioner makes any appeal and stay application, within two weeks from the date of receipt of a copy of this judgment, the stay application shall be considered by the appellate authority, in accordance with law, within a period of four weeks thereafter - petition disposed off. Issues:Challenge to show cause notice; Consequential relief due to final orders; Stay application for appeal.Analysis:The petitioner filed a writ petition challenging a show cause notice (Ext.P3) and sought various reliefs. However, final orders were passed during the pendency of the writ petition, making the reliefs sought based on the show cause notice no longer consequential. The petitioner's counsel requested time to appeal against the final orders. The court noted this situation and allowed the petitioner two weeks to file an appeal and stay application. The stay application would be considered by the appellate authority within four weeks. The interim order issued by the court earlier would remain in force until the appellate authority's decision. The Assistant Solicitor General of India was directed to provide a copy of the judgment to the Customs, Excise & Service Tax Appellate Tribunal promptly. The writ petition was disposed of accordingly.