Regional Bench interim relief in Special Bench matters upheld where prima facie case and urgency justified provisional assessment.

Tribunal procedure permitted a Regional Bench to hear stay applications in a Special Bench matter and to act as a Regional Special Bench for that limited purpose. On the facts, the importers showed a prima facie case through the DGTD certificate, financial hardship, and urgency arising from delay and demurrage on a live bill of entry, so interim relief by provisional assessment on personal bond with waiver of bank guarantee was within jurisdiction. The Department's unilateral refusal to implement the interim order, instead of seeking prompt relief, was treated as misconceived and inconsistent with the Tribunal's order. The Department's challenge therefore failed and the interim direction was upheld.

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Issues: Whether the Department's miscellaneous application challenging implementation of the Tribunal's interim order and the Regional Bench's jurisdiction to grant interim relief in a Special Bench matter was maintainable and justified.

Analysis: The applicable Tribunal procedure permitted Regional Benches to hear stay applications in Special Bench matters and, for that limited purpose, to sit as Regional Special Benches. The importers had established a prima facie case through the DGTD certificate, showed financial hardship, and faced delay and demurrage in respect of a live bill of entry. The Department's unilateral decision not to implement the interim order, instead of promptly seeking appropriate relief, was found to be wholly misconceived and tantamount to disregard of the Tribunal's order. The interim direction for provisional assessment on personal bond, with waiver of bank guarantee, was held to be within jurisdiction and properly made.

Conclusion: The Department's challenge failed, and the interim order directing provisional clearance on the prescribed terms was upheld.

Ratio Decidendi: Where the Tribunal's procedure authorises Regional Benches to entertain stay applications in Special Bench matters, they may grant interim relief, including provisional assessment, when a prima facie case and urgency are shown.

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