https://www.taxtmi.com/caselaws?id=43763 Where an efficacious statutory appeal exists against confiscation, the High Court should not grant interim release of goods under Article 226 without first testing the confiscation order, because such relief would bypass the appellate scheme and may render the appeal infructuous. The Tribunal, however, can pass appropriate interlocutory orders, including release of goods, under its appellate powers and procedural rules to secure the ends of justice and protect revenue interests. Earlier single-Judge and Division Bench orders granting interim relief were not binding precedent on this point because they did not decide the legal issue. The writ order was therefore set aside and interim relief was left to the appellate forum. en-us Wed, 13 Oct 1993 00:00:00 +0530 Sat, 19 Jun 2010 18:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43763 Where an efficacious statutory appeal exists against confiscation, the High Court should not grant interim release of goods under Article 226 without first testing the confiscation order, because such relief would bypass the appellate scheme and may render the appeal infructuous. The Tribunal, however, can pass appropriate interlocutory orders, including release of goods, under its appellate powers and procedural rules to secure the ends of justice and protect revenue interests. Earlier single-Judge and Division Bench orders granting interim relief were not binding precedent on this point because they did not decide the legal issue. The writ order was therefore set aside and interim relief was left to the appellate forum. Case-Laws Customs Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43763