Recovery of government dues: department may proceed absent an obtained stay, with a three month concession to seek stay. The department may recover duties confirmed in an order unless the assessee obtains a stay; filing an appeal alone does not operate as a stay. As an administrative concession, a total of three months from communication of the order is allowed for filing the appeal and securing orders on a stay application (one month to file, two months to obtain stay orders). If an appellate authority rejects a stay application before three months elapse, recovery proceedings must be initiated immediately.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery of government dues: department may proceed absent an obtained stay, with a three month concession to seek stay.
The department may recover duties confirmed in an order unless the assessee obtains a stay; filing an appeal alone does not operate as a stay. As an administrative concession, a total of three months from communication of the order is allowed for filing the appeal and securing orders on a stay application (one month to file, two months to obtain stay orders). If an appellate authority rejects a stay application before three months elapse, recovery proceedings must be initiated immediately.
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