Pre-deposit relief on destruction of goods by fire, with interim dispensation granted pending regular hearing.

Pre-deposit relief was considered where the goods were said to have been destroyed in a fire at the warehousing facility, with reliance placed on an exemption notification and departmental instructions. On that basis, interim dispensation of pre-deposit was granted and the matter was posted for regular hearing.

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Issues: Whether pre-deposit should be dispensed with in view of the destruction of the goods by fire and the relied-upon exemption notification.

Analysis: The goods were stated to have been destroyed in a fire at the Central Warehousing Corporation. On that basis, and having regard to the cited notification and the accompanying departmental instructions, the request was considered for interim relief at the stage of pre-deposit.

Conclusion: Pre-deposit was dispensed with and the matter was posted for regular hearing.

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