Interim stay on duty recovery continued pending rectification of mistake decision, as the pending ROM was central to the dispute.

Interim protection against recovery of duty and penalty was continued because the rectification of mistake application was pending before a third member and its outcome was treated as central to the dispute. With recovery proceedings already initiated and the ROM expected to be decided shortly, continued stay was considered appropriate until the majority order in the rectification application was pronounced.

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Issues: Whether the interim stay of recovery of duty and penalty should continue pending decision on the rectification of mistake application.

Analysis: The pending rectification application was stated to be before a third member, and its outcome was considered vital to the dispute. In view of the already initiated recovery proceedings and the likelihood of the ROM application being decided shortly, continued interim protection was considered appropriate.

Outcome: The existing interim protection against recovery was continued until pronouncement of the majority order in the rectification of mistake application.

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