https://www.taxtmi.com/caselaws?id=153705 Tribunal appellate jurisdiction includes incidental and ancillary power to grant interim relief concerning redemption fine, notwithstanding that the pre-deposit provision expressly addresses duty and penalty. Exercise of that power depends on judicial assessment of the relief sought, sufficient hardship, balance of convenience, and protection of revenue. Release of validly confiscated goods against a bank guarantee instead of cash redemption fine was refused because the confiscation order was not facially void, hardship was not established, and a bank guarantee was not treated as equivalent to cash. The goods remained under customs control pending expedited disposal of the appeals. en-us Sat, 31 Mar 1984 00:00:00 +0530 Sat, 27 Jul 2013 12:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153705 Tribunal appellate jurisdiction includes incidental and ancillary power to grant interim relief concerning redemption fine, notwithstanding that the pre-deposit provision expressly addresses duty and penalty. Exercise of that power depends on judicial assessment of the relief sought, sufficient hardship, balance of convenience, and protection of revenue. Release of validly confiscated goods against a bank guarantee instead of cash redemption fine was refused because the confiscation order was not facially void, hardship was not established, and a bank guarantee was not treated as equivalent to cash. The goods remained under customs control pending expedited disposal of the appeals. Case-Laws Customs Sat, 31 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153705