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2018 (7) TMI 553 - HC - CustomsProvisional release of the goods - pending adjudication of an appeal - power of appellate authority to grant interim order - Held that:- Rule 4 of the Rules of 1982 empowers the appellate authority to hear and determine appeals and applications made under the Customs Act, 1962 before it. Noticeably, the Tribunal is empowered to determine applications apart from appeals by Rule 4 and application for interim relief for release of the goods will come within the definition of an application contemplated in Rule 4 of the Rules of 1982 - In a given case, when the tests for grant of interim order are satisfied, the Tribunal can proceed to grant 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.
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