https://www.taxtmi.com/caselaws?id=81066 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. en-us Thu, 14 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 12:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81066 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. Case-Laws Customs Thu, 14 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81066