Movability of goods must be tested on facts; prima facie case justified waiver of pre-deposit and stay of recovery.

In considering waiver of pre-deposit and stay of recovery for duty and penalty on alleged manufacture of a turbo alternator, the tribunal held that reliance on another case about removability did not by itself show that the goods were movable as such. The cited material only indicated dismantling and transport of components, and the test of movability had to be applied on the facts of each case. On that basis, the applicant was found to have a strong prima facie case, and deposit of the duty demand and penalty was waived while recovery was stayed.

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Issues: Whether the applicant had made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of duty and penalty demanded on the alleged manufacture of a turbo alternator.

Analysis: The order records that the reliance placed on the alleged removability of a turbo alternator in another case did not establish that the goods were movable as such. It notes that the cited material indicated dismantling and transportation of components, and that the test of movability must be applied on the facts of each case. On that basis, the applicant was found to have a strong prima facie case.

Outcome: Deposit of the duty demand and penalty was waived and recovery was stayed.

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