Prima facie eligibility under customs notification supported waiver of pre-deposit and stay of duty recovery in highway contract dispute.

Prima facie eligibility under Notification No. 23/98-Cus was treated as arguable where the highway construction contract was viewed as having been entered into by the Government of Maharashtra through an agency constituted for road construction. On that basis, the appellant established a prima facie case for waiver of pre-deposit and stay of recovery, and duty recovery was stayed pending the appeal.

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Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit and stay of recovery, and whether the contract for highway construction satisfied the eligibility condition under Notification No. 23/98-Cus.

Analysis: The contract was treated, prima facie, as having been entered into by the Government of Maharashtra through an agency constituted for road construction, making the notification-based objection arguable at the stay stage.

Outcome: Pre-deposit of duty was waived and recovery of the duty was stayed pending the appeal.

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