https://www.taxtmi.com/caselaws?id=353764 A tribunal's appellate jurisdiction includes incidental power to grant appropriate interim relief in proper cases, and that power is not excluded by the statutory pre-deposit requirement, which applies only to the duty and penalty under appeal. The Bombay HC noted that such relief should be granted sparingly, only on a strong prima facie case and where justice so requires. Because the Tribunal rejected the application on the mistaken view that it lacked any power to entertain it, the refusal was incorrect. The matter was remanded for fresh consideration on merits, with the legal position clarified and the substantive merits left open. en-us Fri, 08 Dec 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353764 A tribunal's appellate jurisdiction includes incidental power to grant appropriate interim relief in proper cases, and that power is not excluded by the statutory pre-deposit requirement, which applies only to the duty and penalty under appeal. The Bombay HC noted that such relief should be granted sparingly, only on a strong prima facie case and where justice so requires. Because the Tribunal rejected the application on the mistaken view that it lacked any power to entertain it, the refusal was incorrect. The matter was remanded for fresh consideration on merits, with the legal position clarified and the substantive merits left open. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353764