Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the Commissioner's order granting reshipment of the goods warranted stay in the departmental appeal.
Analysis: The goods had already been sold and were not available when the show cause notice and the Commissioner's order were passed. The order also proceeded on the footing that the goods were not liable to confiscation under Section 111(d) of the Customs Act because they were covered by Open General Licence at the time of shipment. The grounds urged for stay, including the possibility of the appeal becoming infructuous if related writ proceedings succeeded, did not justify interference. The request regarding reshipment was outside the scope of the appeal under Section 129D of the Customs Act, and the non-availability of the goods was an additional reason against grant of stay.
Outcome: The application for stay was dismissed.