Prima facie customs classification dispute justified waiver of pre-deposit and stay of recovery pending appeal.

In a customs classification dispute over imported electric ballasts with housing for compact fluorescent lamps, the applicant sought waiver of pre-deposit and interim protection pending appeal. The case turned on the prima facie strength of the invoice, test report and tariff position against the department's classification objection, including allegations of misdeclaration and licensing consequences. On that basis, interim relief was considered justified, and pre-deposit of the differential duty and penalty was waived while recovery was stayed during the pendency of the appeal.

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Issues: Whether the applicant had made out a prima facie case for waiver of pre-deposit of duty and penalty in a customs classification dispute, and whether recovery should be stayed during pendency of the appeal.

Analysis: The dispute concerned classification of imported goods described as electric ballast with housing for compact fluorescent lamps. The applicant relied on the invoice and the testing report, while the department supported classification under a different tariff entry and invoked misdeclaration and licensing consequences. On a prima facie view of the test report, invoice, and tariff position, the applicant's claim was found to be strong enough to justify interim relief.

Outcome: Waiver of pre-deposit of the differential duty and penalty was granted, and recovery was stayed during the pendency of the appeal.

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