2003 (8) TMI 254 - AT - Customs

Summary

The Commissioner of Customs filed a Miscellaneous Application requesting the CESTAT not to proceed with any application for implementing the Tribunal's order imposing a penalty of Rs. 50,000 on Shri Surendra Kumar Oswal. The CESTAT rejected the Commissioner's request as the penalty appeal was allowed without any deposit, and there was no application for implementation from Shri Oswal. The CESTAT also refused to stay the operation of the Tribunal's order, stating it would be unjust to deny the respondent the benefit of the appeal process. The CESTAT emphasized the need for careful consideration of requests before filing applications. The Miscellaneous Application filed by the Revenue was rejected.