Prima facie export-use exemption justified unconditional stay and waiver of pre-deposit for imported goods.

An appellant seeking exemption for imported goods established a strong prima facie case by relying on a Board of Approval certificate showing use in connection with exports. The authorities below had not properly examined that certificate, so unconditional stay of recovery and waiver of pre-deposit was justified pending appeal.

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Issues: Whether the appellant was entitled to unconditional waiver of pre-deposit and stay of recovery proceedings pending appeal.

Analysis: The appellant claimed exemption for the imported goods and relied on a certificate issued by the Board of Approval to show that the goods were used in connection with exports. The authorities below had not properly examined that certificate, and the record disclosed a strong prima facie case in support of the appellant's claim.

Conclusion: The appellant was entitled to unconditional stay and waiver of pre-deposit.

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