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2018 (7) TMI 553

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..... the same. Non-grant of the same might result in the failure to secure the ends of justice. Since the Tribunal is adequately clothed with appropriate powers to consider and decide an interim application including the application for grant of provisional release of the goods and since the appeal is pending, there is no reason to interfere by way of a writ petition. Petition disposed off. - WP 236 of 2018 - - - Dated:- 15-6-2018 - DEBANGSU BASAK , J. For the Petitioner : R.K. Chowdhury, Adv. P. Chatterjee, Adv. For the Respondent : K.K. Maiti, Adv. Aishwarya Rajyashree, Adv. ORDER The Court : The petitioner seeks provisional release of the goods pending adjudication of an appeal directed against the order in origin .....

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..... r passed by a Tribunal considering an application for grant of interim relief of release of goods. On the facts of that case, it finds that neither the prima facie case nor the balance of convenience to be in favour for grant an order of release as prayed for by the appellant. It notes the decision of the Madras High Court reported in 1994 (71) ELT 646 (Madras) (Collector of Customs, Madras Vs. Madras Electro Castings Private Limited) on the power of the Tribunal to grant interim relief pending adjudication of an appeal before it. It quotes a paragraph of such judgement in its order. Madras Electronic Castings Private Limited (supra) referred to in Unitech Enterprises (supra) is of the following view: Therefore, it is quite inherent .....

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..... and determine such appeals and applications made under the Acts as the President may by general or special order direct. (2) Where two or more Benches are functioning at any place, the President, or in his absence the senior amongst the Vice-Presidents present, or in their absence the seniormost Member present, may transfer an appeal or application from one Bench to another. Rule 28C. Procedure for filing of and disposal of Miscellaneous Application The provisions of the rules regarding the filing of stay applications shall, in so far as may be, apply to the filing of applications under this rule (mutatis mutandis). Rule 41. Orders and directions in certain cases The Tribunal may make such orders or give such dire .....

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