Manager, Regency Express, Vs. Commissioner of Customs (Prev.), - Court Judgment

Excerpt:
1. vide the impugned order, the commissioner(appeals) has dismissed the appellants' appeals for non-compliance with the provisions of section 129e of customs act, 1962 without first passing the order on the stay petition filed by the applicants/appellants along with appeals.accordingly, i set aside the impugned order and remand the matters to the commissioner(appeals) with directions to first decide the stay petitions and then pass orders on the appeals filed by the appellants.appeals thus allowed by way of remand. stay petitions also get disposed of.

Judgment:
1. Vide the impugned Order, the Commissioner(Appeals) has dismissed the appellants' appeals for non-compliance with the provisions of Section 129E of Customs Act, 1962 without first passing the Order on the Stay petition filed by the applicants/appellants along with appeals.

Accordingly, I set aside the impugned Order and remand the matters to the Commissioner(Appeals) with directions to first decide the Stay petitions and then pass Orders on the appeals filed by the appellants.

Appeals thus allowed by way of remand. Stay petitions also get disposed of.