SURESH MAHATO Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) Heard both sides.

(2.) THE Tribunal vide Stay Order dated 4 -6 -2009 directed the applicant to make part deposit of the amount of penalty. The appellant had not complied with the conditions of the Stay Order. We find that as per the provisions of Rule 129B(2A) of the Customs Act in case the appeal is not disposed of within 180 days the stay order shall on expiry of that period stands vacated. In the present case Stay Order was passed on 4 -6 -2009 and after 180 days as per the above -mentioned provisions stands vacated.

(3.) LEARNED Advocate appearing on behalf of the appellant relied upon the decision of Honble Calcutta High Court reported in 2009 (243) E.L.T. 3 (Cal.) = 2009 (3) CHN Page 283 to say that the Tribunal is not competent to dismiss the appeal for non -compliance to the conditions of stay Order.