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    <title>RECOVERY OF CONFIRMED DEMAND DURING PENDENCY OF STAY APPLICATION</title>
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    <description>The document sets out that deposit of demanded duty or penalty is required pending appeal unless waived for undue hardship, and then consolidates Board instructions prescribing when recovery may be initiated against a confirmed demand based on appellate posture: whether an appeal is filed and with or without a stay application, the appellate forum, expiry of appeal periods, lapse of conditional stay terms, and immediate recovery where appellate confirmation is issued and no stay operates.</description>
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      <description>The document sets out that deposit of demanded duty or penalty is required pending appeal unless waived for undue hardship, and then consolidates Board instructions prescribing when recovery may be initiated against a confirmed demand based on appellate posture: whether an appeal is filed and with or without a stay application, the appellate forum, expiry of appeal periods, lapse of conditional stay terms, and immediate recovery where appellate confirmation is issued and no stay operates.</description>
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