https://www.taxtmi.com/caselaws?id=166016 The Tribunal had no statutory power to stay recovery of a redemption fine imposed in lieu of confiscation under the Customs Act. It held that the stay provision relied on extended only to duty or penalty, not to redemption fine, and subordinate rules could not enlarge the scope of the parent Act. Once confiscation took effect, the property vested in the Central Government under section 126, leaving no legal basis for a stay against recovery of the fine. The request for stay was therefore rejected. en-us Mon, 31 Jan 1983 00:00:00 +0530 Fri, 22 Aug 2014 17:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166016 The Tribunal had no statutory power to stay recovery of a redemption fine imposed in lieu of confiscation under the Customs Act. It held that the stay provision relied on extended only to duty or penalty, not to redemption fine, and subordinate rules could not enlarge the scope of the parent Act. Once confiscation took effect, the property vested in the Central Government under section 126, leaving no legal basis for a stay against recovery of the fine. The request for stay was therefore rejected. Case-Laws Customs Mon, 31 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166016