Interest on sale proceeds of seized goods sustained; miscellaneous application treated as an impermissible review and rejected

Interest on the sale proceeds of seized goods was challenged through a miscellaneous application limited to the interest component. The Tribunal found no error apparent on the face of the record, noted that the Department did not dispute the earlier order on merits, and treated the request as an impermissible review in substance. In the absence of any specific statutory prohibition, and relying on its power to pass orders necessary in the interest of justice, equity and established practice, the Tribunal sustained the direction awarding 9% interest and rejected the application.

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Issues: Whether the Tribunal should delete the direction awarding 9% interest on the sale proceeds of seized goods, and whether the miscellaneous application amounted to an impermissible review.

Analysis: The application challenged only the interest component of the earlier order. The Tribunal noted that the Department did not dispute the order on merits and that there was no error apparent on the face of the record. In the absence of a specific statutory prohibition, and in view of the Tribunal's power to pass orders necessary in the interest of justice, equity and established practice, the request to delete interest was not accepted.

Conclusion: The direction awarding interest was sustained and the miscellaneous application was rejected.

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