There is no time limit prescribed for filing of Stay application - once appeal was filed in time, Stay application should not have been dismissed on ground of delay - Matter remanded: CESTAT
AGAINST an O-in-O dated 04/05/2012, the appellant filed an appeal within the time limit prescribed under the Customs Act, 1962. Thereafter, they filed a Stay application on 01/11/2012 i.e after 118 days of receipt of the o-in-o.
The Commissioner (Appeals) dismissed the Stay application on the ground that the same was not filed within the time limit prescribed under section 128 of the Customs Act, 1962 and directed the appellant to deposit the drawback amount of Rs.13,45,842/-. Thereafter, the Commissioner (Appeals) vide his order dated 12.03.2013 dismissed the appeal for non-compliance with the Interim order-in-appeal dated 04.01.2013.
Aggrieved, the appellant is before the CESTAT and the Bench held -
“4.1 We find that the appeal has been filed under section 128 of the Customs Act, 1962 within the time limit prescribed under the Customs Act. There is no time limit prescribed for filing of stay application in the said Act. Therefore, the stay application should not have been dismissed on the ground of delay in filing the stay application particularly in the circumstances when the appeal was filed in time. In these circumstances, we remand the matter back to the learned Commissioner (Appeals) for deciding the stay application on merits after affording a reasonable opportunity of hearing to the appellant.”
The appeal was allowed by way of remand.