Pending tribunal appeal displaces interim writ relief over release of goods, leaving the dispute for tribunal adjudication.

Where an appeal is already pending before the specialised appellate tribunal, an interim writ order directing release of goods on payment of redemption fine and penalty may be set aside and the parties relegated to the tribunal for adjudication. The Kerala HC noted that the dispute was not examined on merits in the writ appeal, as the respondent raised no objection to setting aside the interim order. The matter was left to be worked out before the appellate tribunal, which was directed to dispose of the appeal within three months.

---

---

Issues: Whether the interim order directing release of the goods on payment of redemption fine and penalty was liable to be set aside and the parties relegated to the pending appeal before the appellate tribunal.

Analysis: The writ appeal arose from an interim direction for release of goods. In view of the pending appeal before the Customs, Excise and Service Tax Appellate Tribunal, and since the respondent had no objection to the interim order being set aside, the dispute was not examined on merits in the writ appeal.

Conclusion: The interim order was set aside and the parties were directed to work out their remedies before the appellate tribunal, which was also directed to dispose of the appeal within three months.

Ratio Decidendi: Where an appeal is already pending before the specialised appellate tribunal, an interim order of the writ court concerning the subject matter may be set aside and the parties relegated to the tribunal for adjudication.

---