Interim relief pending tribunal stay was granted where no stay order had been produced against customs appellate implementation.

Interim relief was granted to restrain implementation of a customs appellate order because no stay order from the Tribunal had been produced. The operative point was that, absent any subsisting stay from the appellate forum, interim protection was warranted in terms of prayer clause (b) pending further proceedings.

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Issues: Whether interim relief should be granted for implementation of the Commissioner of Customs (Appeals) order pending any stay from the Tribunal.

Outcome: Interim relief was granted in terms of prayer clause (b), as no stay order from the Tribunal had been produced.

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