Interim stay on release order refused where no appeal targeted the beneficiary, leaving the requested relief ineffective.

Revenue's request for interim stay of an appellate order releasing a car was not entertained because no appeal or stay application had been filed against the person in whose favour release had been ordered. The requested stay would have had no practical effect in the absence of proceedings against the beneficiary of the release order, so the application was rejected and the order remained undisturbed at the interim stage.

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Issues: Whether the Revenue's application for stay of the operation of the appellate order could be entertained when no appeal or stay application was filed against the person in whose favour the goods had been ordered to be released.

Analysis: The stay request was directed against an order that had granted relief in respect of the car, but no appeal or stay application had been moved against the person to whom the car had been ordered to be released. In those circumstances, staying the impugned order would serve no practical purpose.

Conclusion: The application for stay was not entertained and was rejected.

Final Conclusion: The impugned order was left undisturbed at the interim stage and the Revenue obtained no stay relief.

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