Kar Vivad Samadhan Scheme declaration supported prima facie waiver of deposit and stay of redemption fine and penalty.

A declaration under the Kar Vivad Samadhan Scheme, 1998 was considered in relation to a request for waiver of pre-deposit and stay of recovery of redemption fine and penalty. The demand and confiscation were noted to concern different goods, but the applicant's reliance on an earlier Tribunal view was found to have prima facie relevance. The departmental objection was recorded as requiring consideration, yet only a provisional view was taken for interim relief, and deposit of the redemption fine and penalty was waived with recovery stayed.

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Issues: Whether the applicant was entitled to waiver of deposit and stay of recovery of redemption fine and penalty in view of the declaration filed under the Kar Vivadh Samadhan Scheme, 1998.

Analysis: The demand and confiscation were noted to relate to different goods, but the facts suggested a prima facie applicability of the earlier Tribunal view relied upon by the applicant. The order specifically treated the objection of the departmental representative as requiring consideration, while recording only a provisional view for the purpose of interim relief.

Outcome: Deposit of the redemption fine and penalty was waived and their recovery was stayed.

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