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TMI Blog2018 (7) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... application for provisional release. He relies on 2010 (258) ELT 145 (Tribunal - Chennai) (Unitech Enterprises Vs. Commissioner of Customs, Chennai) in support of his contention that, the tribunal has no jurisdiction to grant interim order of release of the goods. He contents that, his client are ready and willing to comply with any direction that may be imposed or passed by the Court towards provisional release of the goods. Learned Advocate appearing for the department submits that, the Tribunal is vested with necessary jurisdiction to pass interim orders including passing an order for release in a given case. He relies upon the provisions of Rules 4, 28C and 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or relieving the appellant from the undue hardship that would be caused to him in depositing the duty and interest as demanded or penalty as levied, does not in any way take away the inherent power of the Appellate Tribunal to pass such interim order as are necessary. This is only re-stated in Rule 41 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. Therefore, the contention of the learned counsel for the respondent/writ petitioner that there is no power vested in the Customs, Excise and Gold (Control) Appellate Tribunal to pass an interim order directing the release of the goods, therefore, it has become necessary to approach this Court for relief, cannot be accepted. However, the CEGAT while passing in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 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. Rule 28C prescribes the procedure for filing and disposal of miscellaneous application. Rule 41 empowers the Tribunal to make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders to prevent abuse of its process or to secure the ends of justice. The Tribunal is the designated authority to hear an appeal from an order in original. It would be fallacious to suggest that, an authority which is empowered to dispose of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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