https://www.taxtmi.com/caselaws?id=72330 Use of Form CA-3 for a Collector's appeal under the Customs Act did not invalidate the appeal or stay application, because the form was a procedural filing aid and a wrong procedural reference could not defeat otherwise maintainable proceedings. Stay of the Collector (Appeals)' refund order required credible material showing real risk that the refund would be irrecoverable or that comparable undue hardship would arise. As no financial data or other reliable evidence supported that apprehension, stay relief was not justified and was refused. The order under challenge therefore remained operative pending the appeal. en-us Mon, 21 Apr 1986 00:00:00 +0530 Wed, 18 May 2011 16:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72330 Use of Form CA-3 for a Collector's appeal under the Customs Act did not invalidate the appeal or stay application, because the form was a procedural filing aid and a wrong procedural reference could not defeat otherwise maintainable proceedings. Stay of the Collector (Appeals)' refund order required credible material showing real risk that the refund would be irrecoverable or that comparable undue hardship would arise. As no financial data or other reliable evidence supported that apprehension, stay relief was not justified and was refused. The order under challenge therefore remained operative pending the appeal. Case-Laws Customs Mon, 21 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72330