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Issues: Whether the application seeking restraint against auction of seized goods under Rule 41 of the CEGAT (Procedure) Rules was premature.
Analysis: The applicants had complied with the earlier deposit direction, but no notice or communication had been received from the Department indicating that the goods were to be auctioned. In the absence of any impending auction notice, the request for injunctive relief was not yet ripe for consideration.
Conclusion: The application was premature and was dismissed.
Final Conclusion: No substantive relief was granted, as the request was rejected at the threshold for want of ripeness.