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2017 (2) TMI 473 - HC - CustomsModification of interim order - Held that: - in order to give sanctity to the order passed by the judicial forum, interim order, though may not operate for all time to come, but once interim order is passed, unless there is change in the circumstances, the judicial forum cannot modify or review its own order. Such change in the circumstances should be the circumstances rather more on facts. Subsequent change in law, in our opinion cannot be said to be a valid ground for modification of the earlier interim order, which is accepted by the parties and remained challenged before any forum. Even in the p resent appeal also, the appellant has not challenged the order dated 06.08.2015 but the challenge is to subsequent order, whereby, the application for modification was rejected - we do not find that the Tribunal having committed any jurisdictional error in rejecting the application. The litigation appears to be a frivolous litigation to delay the recovery of the revenue. If the appellant was dissatisfied with the first conditional order for deposit of 50%, nothing prevented the appellant to approach the higher forum. The appellant has merrily enjoyed the time. The application filed for modification has been rightly rejected by the Tribunal - application for modification rejected - appeal dismissed.
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