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Issues: Whether the Department's applications for stay of the Commissioner (Appeals)' order allowing the importer's appeal and setting aside confiscation should be granted.
Analysis: Stay of an appellate order is not warranted merely because the Department disputes the appreciation of evidence or the interpretation placed on the policy by the Commissioner (Appeals). The order under challenge was based on assessment of the evidence and interpretation of the relevant policy, and there was no material showing that it was arbitrary, perverse, or vitiated by breach of natural justice.
Conclusion: The applications for stay were dismissed.