Small scale exemption and brand name ownership: recovery stayed after the Department failed to prove another person's brand name.

A prima facie case was made out for waiver of pre-deposit and stay of recovery because the Department had not shown that the brand name used on the goods belonged to another person. Small scale exemption is denied only where specified goods bear the brand name or trade name of another person, so the burden lay on the Department to establish that ownership. On the material placed, that burden was not discharged, and recovery of duty and penalty was stayed during the pendency of the appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery by showing that the brand name used on the goods did not belong to another person, so as to claim small scale exemption.

Analysis: The benefit of small scale exemption is unavailable where the specified goods bear the brand name or trade name of another person. For denial of the exemption, the Department must establish that the brand name belongs to another person. On the material placed, the Department had not shown that the brand name in question belonged to any other person.

Outcome: The recovery of the duty and penalty was stayed during the pendency of the appeal.

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