Prima facie assessment of imported goods justified stay against absolute confiscation and penalty pending appeal.

Pending appeal, the Tribunal considered whether absolute confiscation of imported goods and the penalty should be stayed on a prima facie assessment of the goods' nature and value. It treated the goods as having commercial character and found, at that stage, that absolute confiscation was not warranted. The Tribunal also noted that the goods were of substantial value and could secure the penalty imposed. On that basis, the stay petition was accepted and the penalty was waived for the purpose of hearing the appeal.

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Issues: Whether, pending appeal, the absolute confiscation of the imported goods and the penalty imposed could be stayed on a prima facie assessment of the nature and value of the goods.

Analysis: The goods were treated as having commercial character, and the Tribunal formed a prima facie view that absolute confiscation was not warranted at that stage. It also noted that the goods themselves were of substantial value and could secure the penalty imposed.

Outcome: The stay petition was accepted and the penalty was waived for the purpose of hearing the appeal.

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