Pre-deposit waiver in classification disputes turns on prima facie case and limitation; partial deposit led to stay of recovery.

In a classification dispute, the tribunal considered whether the appellant had shown a prima facie case for complete waiver of pre-deposit and whether the duty demand appeared time-barred at the stay stage. It held that full waiver was not justified on the material then available and required a partial pre-deposit of duty. On compliance, the balance duty and the entire penalty were waived, and recovery was stayed pending disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case for complete waiver of pre-deposit in a classification dispute, and whether the duty demand appeared to be time-barred at the stay stage.

Outcome: The appellant was directed to make a partial pre-deposit of duty, and upon compliance the balance duty and entire penalty were waived and recovery stayed pending disposal of the appeal.

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