Maintainability of appeal against stay-linked pre-deposit order rejected where ancillary stay power belonged to the appellate forum hearing the main appeal.

An appeal against an interim stay order of the Commissioner (Appeals) directing pre-deposit as a condition for hearing the main customs appeal was held not maintainable before the Tribunal. The direction was made in relation to the pending appeal and required deposit under Section 129E of the Customs Act, 1962. Since incidental or ancillary stay powers operate in the forum where the substantive appeal is pending, the Tribunal could not entertain a separate challenge to that interim order. The appeal was rejected.

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Issues: Whether an appeal lay before the Tribunal against an interim order of the Commissioner (Appeals) passed on a stay petition directing pre-deposit as a condition for hearing the main appeal.

Analysis: The interim direction was passed by the Commissioner (Appeals) in connection with the pending appeal and required deposit of part of the penalty under Section 129E of the Customs Act, 1962. The appeal before the Tribunal was directed only against that stay-related interim order. In view of the principle that incidental or ancillary stay powers operate only where the main appeal is pending before the same forum, such an appeal against the Commissioner (Appeals)' interim order was held not to be maintainable before the Tribunal.

Conclusion: The appeal was not maintainable and was rejected.

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