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Issues:
Non-implementation of Bench's order, jurisdiction of Regional Bench, stay application in Special Bench matters, financial constraints for duty payment, jurisdiction of CEGAT, contempt of Tribunal's order, urgency in dealing with live B/E cases. Analysis: The case involved the non-implementation of an order by the Regional Bench, where a State Government Public Sector Undertaking was seeking exemption on horological machines. The Tribunal had directed provisional release of the consignment on a personal bond without a Bank Guarantee due to financial hardship faced by the applicants. However, the Department contended that the Regional Bench did not have jurisdiction over classification matters and could not pass orders on provisional assessment for exemption notification benefits. The Department emphasized that only demands requiring stay could be considered, not cases where exemption benefits were denied. The Department's delay in moving the application was attributed to administrative reasons, not mala fide intent. The Tribunal found that the Department's application was misconceived and observed that Regional Benches could hear stay applications related to Special Bench matters. The Tribunal highlighted the criteria for granting stay, including establishing a prima facie case, urgent relief need, and financial constraints. The appellant, a State Government Undertaking, faced financial hardship due to additional duty liability and sought interim relief. The Tribunal noted the importance of the DGTD certificate supporting exemption claims and the appellant's status as watch manufacturers. Despite the Department's argument against the jurisdiction of the Regional Bench, the Tribunal affirmed its authority to pass interim orders in such cases. The Tribunal criticized the Department for its lack of urgency in dealing with live Bill of Entry (B/E) cases and failure to promptly address the appeal for early hearing. The Tribunal emphasized that the appellant's financial hardship and prima facie case warranted interim relief, which was well within the Bench's jurisdiction. The Department was directed to implement the interim order immediately, warning of potential legal consequences and damages for delays causing demurrages to the importers. The Tribunal dismissed the Collector's Misc. Application and upheld the validity of the interim order, emphasizing the importance of timely compliance with judicial directives to avoid legal repercussions.
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