In a notice of motion challenging a High Court order, the Court held that the mere admission of a customs appeal on a substantial question of law does not automatically stay the Tribunal's penalty order. No extraordinary necessity was established to warrant a stay.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1-NMA-838-16.doc
Sharayu Khot .
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 838 OF 2016 IN
CUSTOM APPEAL NO. 46 OF 2016
Deepak Kothari …Applicant/ Appellant
Versus
The Commissioner of Customs & Anr. …Respondents
Mr. Karl Shroff, with Mr. Arun Mehta, i/by Akshar Laws for the Applicant/Appellant.
Mr. Advait Sethna a/w Ms. Ruju Thakkar, for the Respondents.
CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
DATE : 19 October 2018
ORDER :
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October 19, 2018
1-NMA-838-16.doc
under Section 130 of the Customs Act, 1962 (“ the Act ”) challenging the order dated 11st September 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “ the Tribunal ”).
support of the Motion seeks to submit that the impugned order of the Tribunal dated 11st September 2015 is unsustainable in law. This as evident from the fact that the Appeal against the same has been admitted. Therefore, penalty of Rs. 10,00,000/imposed by the impugned order dated 11th September 2015 be stayed till final disposal of the Appeal.
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1-NMA-838-16.doc
of Rs. 10,00,000/-. The fact that the Appeal has been admitted would not ipso facto lead to a stay of the impugned order passed by the Tribunal. The admission of an Appeal only indicates that there is a debatable issue which arises for consideration and the same would be decided at the stage of final hearing of the Appeal.
3 / 4 October 19, 2018
1-NMA-838-16.doc
impugned order dated 11th September 2015 pending the final disposal of the Appeal.
order as to costs.
[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.]
4 / 4 October 19, 2018
2 issues framed by the court
Whether the admission of a customs appeal ipso facto warrants a stay of the impugned Tribunal order penalising the appellant.
Whether extraordinary circumstances sufficient to justify a stay of the penalty were made out by the appellant.
1 provisions across 1 enactments
Deepak Kothari
Commissioner of Customs
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
