Interim protection of detained goods granted by restraining auction until stay applications were heard.

Interim protection was granted to preserve detained goods as the subject-matter of pending appeals while stay applications remained to be heard. Because an auction notice had been issued despite those pending applications, the Tribunal directed the Assistant Commissioner not to auction the goods until the stay applications were heard and orders were passed.

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Issues: Whether the auction of the detained goods should be restrained pending hearing of the stay applications.

Analysis: The order noted that the goods had been detained, that a notice for auction had been issued, and that stay applications were already pending before the Tribunal. In these circumstances, and after considering the documents placed on record and hearing the departmental representative, interim protection was warranted to preserve the subject-matter of the appeals until the stay applications were heard.

Outcome: The Assistant Commissioner was directed not to auction the goods in question pending hearing of the stay applications and orders thereon.

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