Final appellate demand on same goods and period justified waiver of pre-deposit for duty and penalty.

Where a demand covered the same goods and the same period already decided by an earlier appellate order that had attained finality, the repeated duty and penalty demand did not prima facie appear sustainable. On that basis, the applicant was granted relief from making pre-deposit pending disposal of the appeal, and the pre-deposit of duty and equal penalty was waived.

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Issues: Whether pre-deposit of the confirmed duty and equal penalty was required to be made in a dispute where the demand for the same goods and the same period had already been decided by an earlier appellate order attaining finality.

Analysis: The earlier appellate order on the demand for the same goods for the same period had attained finality, as no appeal had been filed against it. In these circumstances, the repeated demand for the identical period and amount did not prima facie appear to be correct, and the applicant was entitled to relief against pre-deposit pending hearing of the appeal.

Conclusion: Pre-deposit of duty and penalty was waived.

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