SHRI SANJAY MAHESHWARI Vs. C.C., NEW DELHI

JUDGEMENT

(1.) THE present miscellaneous application has been filed by the appellant seeking modification of the stay order No.S/72 -74/2001/NB(D) dated 7.2.2001 vide which he was directed to make pre -deposit of Rs.3,00,000/ - within a period of 8 weeks from the date of the order, on the grounds, (i) the seizure of Rs.1,50,000/ - from his office was illegal as he withdrew Rs.1,25,000/ - out of that, from UBI Bank, (ii) the confiscation of the amount could not be legally made under Section 121 of the Customs Act and (iii) the value of the goods (China silk) has not been properly fixed by the Adjudicating Authority.

(2.) ALL the grounds have been reiterated by the counsel during the course of arguments on the application. But we are unable to accept these grounds for modifying the stay order. Infact, these grounds were earlier raised by the appellant during the course of argument on the stay application. The Bench had referred these grounds in para 3 and 4 of the stay order. We cannot legally sit as Court of Appeal over that stay order. If the appellant was dissatisfied with that order the could challenge the same before the proper forum. Therefore, all those grounds which were earlier raised, but not "accepted by the Bench, while disposing of the stay application, cannot be allowed to be reagitated by the appellant for seeking the modification of the stay order.

(3.) IN the light of the discussions made above, the miscellaneous application of the appellant seeking modification of the stay order referred to above, is ordered to be dismissed.