Stay of duty recovery granted pending appellate proceedings and stay applications, with recovery restrained until disposal.

Recovery of the disputed duty was stayed pending disposal of the stay applications and appeals before the Commissioner (Appeals). The court restrained recovery of the duty under challenge until those proceedings are decided, preserving the taxpayer's position while the appellate remedies remain pending.

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Issues: Whether recovery of the disputed duty should be stayed pending decision of the stay applications and appeals before the Commissioner (Appeals).

Outcome: Recovery of the duty under challenge was restrained until disposal of the applications and appeals.

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