2000 (9) TMI 497

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....aturvedi, SDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - Dr. Samir Chakraborty, ld. Advocate makes a mention that the stay petitions being no. 414-424/2000 in the case of M/s. TISCO were heard by this Bench on 21-8-2000 and thereafter orders were reserved by the Bench. The above position was explained by the ld. counsel personally to the Deputy Commissioner on 25-5-200....

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.... authority for personal hearing in some other matters. In spite of that the Deputy Commissioner has issued attachment notices under Section 142 of the Customs Act, 1962. The above action or the Deputy Commissioner is not appreciated inasmuch as he should have waited for the decision of the Tribunal in the stay petitions before initiating any action against the appellants. This action of the Deputy....