Supreme Court stay on precedent justified keeping customs dispute pending before the Tribunal until connected matters are decided.

Where the Tribunal had followed a High Court ruling whose operation was stayed by the Supreme Court, the Calcutta HC held that the matter should not proceed on that basis. The departmental appeal under the Customs Act was allowed, the Tribunal's order was set aside, and the matter was remanded to the Tribunal to remain pending until the Supreme Court decides the connected proceedings. The operative effect was to preserve the dispute in abeyance in light of the subsisting stay and the outcome expected in the related cases.

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Issues: Whether the departmental appeal under Section 130 of the Customs Act, 1962 should be allowed and the Tribunal's order set aside with the matter kept pending before the Tribunal until the Supreme Court decides the connected matters.

Analysis: The appeal arose from an order of the Tribunal that had followed a High Court decision whose operation had been stayed by the Supreme Court. In view of the subsisting stay and the course adopted in a similar matter, the matter was considered fit to be kept pending before the Tribunal pending the Supreme Court's decision in the connected proceedings.

Conclusion: The departmental appeal was allowed, the Tribunal's order was set aside, and the matter was remanded to the Tribunal to remain pending until the Supreme Court decides the connected matters.

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