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2014 (1) TMI 583 - AT - CustomsStay application - Prohibition to transact business - Two employees of the appellant who are ‘H’ Card holders and working for the assessee Custom House Agent indulged in illegal export of Red Sanders - Whether decision passed by Commissioner administrative or appealable order - Held that:- unable to appreciate how a decision which was an administrative decision earlier becomes an appealable order just because of another order is passed in terms of the directions of the Hon’ble High Court requiring the Commissioner to consider the representation giving opportunity to the appellant to present their case and to pass an order. Under these circumstances, I am unable to consider the stay application, since the appeal itself in not maintainable - Decided against assessee.
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