Waiver of penalty pre-deposit follows where goods are not notified under the Customs Act, with recovery stayed pending appeal.

Where goods were not shown to be notified under Section 123 of the Customs Act or under Chapter IVA, a prima facie case was made out for complete waiver of pre-deposit of penalty. The tribunal therefore granted waiver of the penalty pre-deposit and stayed recovery of the penalty during pendency of the appeal.

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Issues: Whether pre-deposit of the penalty could be waived and recovery stayed during the pendency of the appeal.

Analysis: The goods were not shown to be notified under Section 123 of the Customs Act or under Chapter IVA of the Customs Act. On that basis, the applicant established a prima facie case for waiver of the entire pre-deposit of penalty, warranting protection against recovery till disposal of the appeal.

Conclusion: Waiver of pre-deposit was granted and recovery of the penalty was stayed during the pendency of the appeal.

Ratio Decidendi: Where the goods are not notified under the relevant statutory provisions, a prima facie case for complete waiver of pre-deposit and interim stay of recovery is made out.

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