SANJAY KUMAR SINGH Vs. COMMISSIONER OF CUSTOMS, ICD

JUDGEMENT

(1.) C.M. Nos. 15165-15166/2014 (Exemption) in CUSAA 32/2014: C.M. No. 16544/2014 (Exemption) in CUSAA 38/2014: The exemption are allowed subject to all just exceptions.

(2.) We have gone through the impugned order dated 24-7-2014. We do not find any reference of the plea of financial hardship which had been raised by the appellants. Consequently, insofar as the appellants are concerned, the impugned order dated 24-7-2014 is set aside and the matter is remitted to the Tribunal for consideration afresh of their stay application, specifically taking into account the plea of financial hardship which has been raised by both the appellants. The present appeals stand allowed to the aforesaid extent. There shall be no order as to costs.