Designated port import restriction under Notification No. 99/2001: prima facie case justified interim stay of the impugned order.

For stay purposes, the Revenue was held to have made a prima facie case that imported goods were brought otherwise than through a designated port under Notification No. 99/2001. The interim analysis accepted the Revenue's contention that the notification restricted import to designated ports, rendering the impugned order vulnerable at the stage of stay. Consequential relief was kept in abeyance during the pendency of the appeal, and operation of the impugned order was stayed.

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Issues: Whether, for the purpose of stay, the Revenue had made out a prima facie case that the imported goods were not brought through a designated port in violation of Notification No. 99/2001.

Analysis: The application was considered on the Revenue's assertion that the notification permitted import only at a designated port and that the goods were imported otherwise. On that basis, the impugned order setting aside the duty demand was found vulnerable at the interim stage, and the entitlement to consequential relief was kept in abeyance during pendency of the appeal.

Conclusion: The stay application was allowed and operation of the impugned order was stayed during the pendency of the appeal.

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