Prima facie case on pre-deposit failed for full waiver, but partial waiver and stay of recovery were granted.

The Tribunal found prima facie merit in the Revenue's objection that invoices for clearance of colour picture tubes could not be treated as documents covering picture tubes fitted with deflection yoke. On that basis, it declined full waiver of the duty and penalty pre-deposit at the interim stage. It nevertheless granted partial relief by directing a limited pre-deposit and waiving the balance, with stay of recovery during pendency of the appeal.

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Issues: Whether the applicants had made out a prima facie case for waiver of pre-deposit of duty and penalty in full.

Analysis: The Tribunal found prima facie force in the Revenue's objection that invoices showing clearance of colour picture tubes could not be treated as documents for clearance of picture tubes fitted with deflection yoke. On that view, the applicants were not entitled to full waiver of the duty and penalty amounts at the interim stage. The Tribunal, however, granted partial relief by directing a limited pre-deposit and ordering waiver of the balance along with stay of recovery during pendency of the appeal.

Conclusion: Full waiver was declined, but the application was allowed in part by granting partial waiver and stay of recovery for the balance.

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