Customs jurisdiction and prohibited goods issues justified interim stay of the appellate tribunal order pending appeal.

The appeal raised substantial questions on the Appellate Tribunal's jurisdiction under Section 129DD of the Customs Act, 1962 and whether gold was correctly treated as prohibited goods under the Customs Act, 1962 and the Foreign Trade (Development and Regulation) Act, 1992. In light of those jurisdictional and classification issues, interim interference was considered appropriate pending final determination of the appeal, and the impugned order was stayed during the appeal.

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Issues: Whether the impugned order of the Appellate Tribunal should be stayed during pendency of the appeal; and whether the questions framed on jurisdiction under Section 129DD of the Customs Act, 1962 and the alleged treatment of gold as prohibited goods warranted interim interference.

Analysis: The appeal had been admitted on substantial questions concerning the Tribunal's jurisdiction and the characterization of the goods under the Customs Act, 1962 and the Foreign Trade (Development and Regulation) Act, 1992. Having regard to those questions and the issues involved in the appeal, the request for interim stay was considered appropriate as an interim arrangement.

Outcome: The impugned order was stayed during the pendency of the appeal and the application was allowed.

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