TMI Blog2014 (4) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of Tribunal. - respondents to release the detained goods within ten days from the date of receipt of a copy of this order after drawing a sample of the oil, provided of course, the operation of the order of the learned Tribunal is not stayed by the competent Court of law, within the time mentioned above - Decided in favour of assessee. - Writ Petition No. 9704 of 2014 - - - Dated:- 3-4-2014 - Kalyan Jyoti Sengupta, C.J. and Sanjay Kumar, J. Shri S. Ravi, Counsel, for the Petitioner. Shri V. Gopalakrishna Gokhaley, Counsel, for the Respondent. ORDER [Order per : Kalyan Jyoti Sengupta, C.J.]. - This writ petition has been filed basically against the inaction of the respondents for not carrying out the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment is contemplating to prefer an appeal against the said order and the said order is not a correct order. 7. Mr. S. Ravi, learned Counsel appearing for the petitioner, says that when the Tribunal has passed a consequential order, the Department should have understood that the goods are required to be released without demur or objection, for, the moment the order is passed by the learned Tribunal, it becomes operative unless stay is granted by the appropriate forum. 8. Sri V. Gopalakrishna Gokhaley, learned Counsel for the Revenue, says that the period of limitation for preferring appeal has not expired and department is planning to prefer an appeal as such question of release of the goods does not arise. 9. In view of the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law for obtaining stay of operation of that order. The period of limitation prescribed does not operate stay at all automatically. It only gives a time limit within which one has to take further proceeding. Just because Government is the litigant, the law will be read and applied differentially cannot be accepted by the Court. 12. Under those circumstances, we dispose of the writ petition directing the respondents to release the detained goods within ten days from the date of receipt of a copy of this order after drawing a sample of the oil, provided of course, the operation of the order of the learned Tribunal is not stayed by the competent Court of law, within the time mentioned above. 13. We record that we have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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