COMMISSIONER OF CUSTOMS Vs. GANGARAM P. KERKAR

JUDGEMENT

(1.) THIS arises out of the following difference of opinion: - Whether the stay application of the Revenue is required to be rejected as proposed by Member (J). OR

(2.) I have perused the Order passed by the Hon'ble Member (J) as well as the order passed by the Hon'ble Member (T).

(3.) SHRI M.K. Gupta, Ld. JCDR appeared on behalf of the Revenue. He reiterated the order passed by the Hon'ble Member (T). The Ld. JCDR also reiterated the Revenue's Order of the Board dated 22.1.2003. He particularly drew my attention to para 3 thereof, which is reproduced as under: -