Interim stay on declared value assessment refused; provisional treatment and bond secured the differential duty pending final disposal.

Interim stay against the appellate order accepting the declared value for assessment was refused at the prima facie stage. The matter was directed to proceed on a provisional assessment basis, with the differential duty secured by a personal bond pending disposal. The operative effect was to preserve the revenue's position while leaving the substantive dispute open for final determination.

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Issues: Whether interim stay should be granted against the appellate order accepting the declared value for assessment, and whether the differential duty should be secured pending disposal of the matter.

Outcome: The request for stay was not granted at the prima facie stage, and the parties were directed to treat the assessment as provisional with a personal bond securing the differential duty amount.

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