Prima facie disclosure of unit-container sales justified waiver of penalty pre-deposit and stay of recovery pending appeal.

A strong prima facie case supported waiver of pre-deposit of penalty and stay of recovery pending appeal. The classification declaration indicated the unit of assessment, and on that basis the product appeared to have been disclosed to the Department as being sold in unit containers. In view of this prima facie position, the questions of confiscation and the objection to a fresh penalty were left open for final hearing, while interim relief was granted by dispensing with the penalty pre-deposit and staying recovery.

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Issues: Whether waiver of pre-deposit of penalty and stay of recovery should be granted on the basis of a prima facie case.

Analysis: The classification declaration showed the unit of assessment and, on that basis, there appeared to be disclosure to the Department that the product was being sold in unit containers. In view of this prima facie position, the question of confiscation and the objection regarding a fresh penalty were left for consideration at the time of final hearing.

Outcome: A strong prima facie case was found and pre-deposit of the penalty was dispensed with, with recovery stayed pending the appeal.

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