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2015 (7) TMI 59 - AT - CustomsRevocation of CHA License - Held that:- Revenue is not diligently pursuing their appeal as it is apparently seen that the appeal has not been numbered and probably lying in the defects. Such casual attitude of the respondent-Commissioner is not appreciated. The learned Commissioner has also relied on the order of the Hon'ble Bombay High Court in Customs Appeal No. 19/2014 dated 5.1.2015 in the case of ‘The West End Shipping Agency', where in the case of Revenue's appeal, the Hon'ble High Court have observed that where the Revenue have filed the appeal before the higher Court along with application for stay, the Tribunal should not pass drastic orders, contempt of court proceedings, etc. We find that the Hon'ble High Court in the same order have also observed that they are not inclined to grant the stay of the order of the Tribunal and have further directed the respondent-Commissioner to give effect to the order of the Tribunal subject to result of pending appeal before the Hon'ble High Court. - Commissioner to implement the order of the Tribunal with immediate effect within 3 days of service of a copy of this order subject to the final outcome of the appeal of the Revenue before Hon'ble High Court. - Decided in favour of appellant.
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