https://www.taxtmi.com/caselaws?id=106020 Customs authorities were directed not to sell detained goods and to keep adjudication in abeyance until disposal of the pending appeal concerning extension of time for issuing the show cause notice and completion of adjudication. The Tribunal treated the reserved appeal, the imminent tender process, and the absence of any confiscation order as material, and accepted that sale could prejudice the applicant and render the appeal infructuous. The Revenue's reliance on perishability and revenue interest was not considered sufficient to justify sale at that stage. en-us Mon, 19 Jun 2000 00:00:00 +0530 Mon, 12 Mar 2012 13:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106020 Customs authorities were directed not to sell detained goods and to keep adjudication in abeyance until disposal of the pending appeal concerning extension of time for issuing the show cause notice and completion of adjudication. The Tribunal treated the reserved appeal, the imminent tender process, and the absence of any confiscation order as material, and accepted that sale could prejudice the applicant and render the appeal infructuous. The Revenue's reliance on perishability and revenue interest was not considered sufficient to justify sale at that stage. Case-Laws Customs Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106020