https://www.taxtmi.com/caselaws?id=269788 After the 06.08.2014 amendment to section 129E of the Customs Act, 1962, the Tribunal was found to have no express power to stay an order of the Commissioner or Commissioner (Appeals) where no enabling provision existed. The prior regime allowed dispensation from pre-deposit on the ground of undue hardship, but the amended provision did not contain any corresponding stay mechanism. In the absence of statutory authority for such interim relief, the stay request in the classification dispute was rejected and the application was dismissed. en-us Mon, 28 Sep 2015 00:00:00 +0530 Sat, 09 Jan 2016 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269788 After the 06.08.2014 amendment to section 129E of the Customs Act, 1962, the Tribunal was found to have no express power to stay an order of the Commissioner or Commissioner (Appeals) where no enabling provision existed. The prior regime allowed dispensation from pre-deposit on the ground of undue hardship, but the amended provision did not contain any corresponding stay mechanism. In the absence of statutory authority for such interim relief, the stay request in the classification dispute was rejected and the application was dismissed. Case-Laws Customs Mon, 28 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269788