Prima facie case for pre-deposit waiver in ex-bond clearance of warehoused restricted imports secured interim relief.

A prima facie case for waiver of pre-deposit was found where warehoused restricted goods were cleared ex-bond and the appellant claimed a bona fide belief that no import licence was required at that stage. On that basis, interim relief was granted and pre-deposit of fine and penalty was waived pending disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of fine and penalty in a warehousing and ex-bond clearance dispute involving restricted import goods.

Analysis: The application was considered on the basis that the goods had been warehoused earlier and the appellant claimed bona fide belief that no import licence was required at the stage of ex-bond clearance. On that basis, the appellant was found to have a strong prima facie case on merits for interim relief.

Outcome: The stay petition was allowed and pre-deposit of fine and penalty was waived till disposal of the appeal.

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