Pending stay petitions bar coercive recovery action; attachment notices were stayed until the Tribunal's decision became available.

Where stay petitions had been heard and orders reserved, the Revenue was expected to wait for the Tribunal's ruling before initiating coercive recovery. Attachment notices issued under Section 142 of the Customs Act, 1962 were treated as inappropriate during that interval, because recovery action should not proceed while stay relief remained pending decision. The attachment orders dated 8-9-2000 were stayed, and the Revenue was directed to refrain from further recovery steps until the stay order became available.

---

---

Issues: Whether the Revenue could initiate coercive recovery and attachment proceedings during the pendency and reservation of orders on the stay petitions.

Analysis: The stay petitions had already been heard and orders reserved. In that situation, the Revenue was expected to await the Tribunal's decision on the stay applications before proceeding with recovery. The attachment notices issued under Section 142 of the Customs Act, 1962 were therefore treated as inappropriate.

Outcome: The attachment orders dated 8-9-2000 were stayed and the Revenue was directed not to take further recovery action until the stay order became available.

---