Customs penalty appeal admitted with interim stay granted subject to deposit; substantive challenge remains undecided

An appeal under customs law was admitted on the substantial question of law concerning penalty, and the Court granted interim protection pending final hearing. Notice was directed to be served on the respondent, a timetable was fixed for filing informal paper books, and the impugned order was stayed subject to deposit of an additional sum by the appellant. The substantive challenge to the penalty was not decided at this stage, and the matter was kept pending for hearing on a later date.

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Issues: Whether the appeal under the customs law should be admitted on the substantial question of law relating to the penalty, and whether interim protection should be granted pending disposal of the appeal.

Analysis: The appeal was admitted on the stated substantial question of law. The Court directed service of notice on the respondent, fixed a schedule for filing of informal paper books, and granted stay of the impugned order on deposit of an additional sum by the appellant, with the appeal listed for hearing on a later date. No final adjudication on the merits of the penalty challenge was made.

Outcome: Interim relief was granted and the appeal was kept pending for hearing; the substantive question remained undecided.

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