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Issues: Whether the Department should be restrained from auctioning the detained goods and from taking coercive steps pending disposal of the stay petition.
Analysis: The application sought immediate protection against auction and other recovery action in respect of detained finished goods pending hearing of the stay petition. The Tribunal granted limited interim protection by directing that the goods not be auctioned for the stated period and that no coercive steps be taken until the stay petition was disposed of.
Conclusion: The request for interim protection was allowed in part in favour of the applicants to the extent of restraint on auction and coercive action pending further hearing.