SEALIFE EXPORTS Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THIS Miscellaneous Application has been filed in respect of Stay Order No. 247/2007 dated 5 -3 -2007 passed by this Bench. In terms of the stay order, the Tribunal has granted waiver of the pre -deposit of the amount required, as the appellants had already deposited an amount of Rs. 10,00,000/ -. In spite of such an order from this Bench, it has been brought to our notice that revenue has addressed a letter to Branch Manager, Catholic Syrian Bank Limited, Trichur, for extending the validity period of the Bank Guarantee executed by the appellants at the time of warehousing. There is also further observation as follows :

(2.) WE find that while issuing such a direction to the Bank Manager, the Deputy Commissioner of Customs has given a short shrift to the stay order of this Bench. This action of the lower authority is not in consonance with judicial discipline. In view of this, we direct the lower authority that the Bank Guarantee need not be extended and no action should be taken by them to recover the dues till the appeal is decided by this Bench.