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2014 (1) TMI 369 - ANDHRA PRADESH HIGH COURTDetention of goods - Import of palm oil - whether the impugned order is such which requires admission under Section 130 of the Customs Act, 1962 - Held that:- The goods are lying since 12.06.2013 and the Tribunal rendered its judgment on 26.09.2013. Against the decision of the learned Tribunal, the appellant, at the first instance, approached the writ jurisdiction of this Court on 19.11.2013. When the writ Court dismissed the said proceedings holding that appeal lies, the present appeal has been preferred. Be that as it may, the appellant approached the Tribunal in September 2013 waiting for three months. We think when the appellant could wait for a period of three months there is no difficulty for it to wait for another one month and so - findings of the learned Tribunal at the interlocutory stage will not be binding on the hearing of the appeal, because the approach of the final hearing of the appeal is completely different from that in case of an interlocutory application. We, therefore, direct the Tribunal to decide the matter as early as possible preferably within a period of one month from the date of communication of this order - Decided partly in favour of assesssee.
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