Baggage concession eligibility turns on possession and statutory criteria, not ownership alone; interim stay was refused.

The Tribunal rejected a Revenue objection to the maintainability of a stay application and proceeded on the basis that the Commissioner was the appellant. It further held that the Revenue had not made out a prima facie case for interim stay because the baggage goods appeared to have been in the passenger's possession before travel, and ownership alone was not the decisive criterion for transfer of residence concession. The stay application was therefore rejected, leaving the Commissioner (Appeals)' relief undisturbed and denying interim interference.

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Issues: (i) Whether the Revenue's preliminary objection to the maintainability of the stay application was tenable. (ii) Whether the Revenue had made out a prima facie case for stay of the Commissioner (Appeals)' order in relation to baggage goods and duty-free concession.

Issue (i): Whether the Revenue's preliminary objection to the maintainability of the stay application was tenable.

Analysis: The objection was founded on the contention that the appeal did not lie against a review order. The application was nevertheless examined on the footing that the Commissioner himself was the appellant.

Conclusion: The preliminary objection was rejected.

Issue (ii): Whether the Revenue had made out a prima facie case for stay of the Commissioner (Appeals)' order in relation to baggage goods and duty-free concession.

Analysis: The goods were brought by the passenger, and the material before the Tribunal indicated prima facie that they were in his possession before he left for India. It was held that ownership of the goods was not the determinative criterion for eligibility to transfer of residence concession, and the Revenue had therefore not established a prima facie case for stay.

Conclusion: The stay application was not sustainable and was rejected.

Final Conclusion: The order leaves the Commissioner (Appeals)' relief undisturbed and declines interim interference at the instance of the Revenue.

Ratio Decidendi: Eligibility to the relevant duty concession turns on the statutory criteria for bona fide baggage and prima facie possession, not on ownership alone.

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