Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)----S. 194-B(1)---Orders of Appellate Tribunal---Stay application- Principle of mutatis mutandis---Appellant contended that during the hierarchy of customs before the Additional Collector of Customs as well as the First Appellate Authority, the subject matter pertaining legal and factual controversy were not to be taken up in accordance with the low and that the case was decided arbitrarily without applying judicious mind only on the principle of mutatis mutandis and -disposed of the matter without discussing the factual as well as legal controversies"--Validity---Customs authorities were required to pass separate orders in each case and the litigant had a right to contest their case, which should be disposed of on its legal and factual positions separately- Application of principle of mutatis mutandis was depricated---Action taken by the Department against the appellant in the subject pending appeal was violative of S.194-B(1) of the Customs Act, 1969--- Appellant had established the prima-facie case, balance of convenience was also in favour of appellant which should also cause irrecoverable loss to the appellant---Appellate Tribunal directed that department should not take any coercive action against the appellant till the next date of hearing. ORDER The appellant moved an application along with the urgent hearing as well as stay application. The learned Advocate for the appellant, contended that during the hierarchy of the customs before the Additional Collector of Customs as well as the Collector (Appeals), the subject matter pertains legal and factual controversy are not be taken up in accordance with the law but on the…

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