Waiver of pre-deposit and stay of duty recovery granted on a strong prima facie case under the Board's circular

The Tribunal considered whether the appellants were entitled to waiver of pre-deposit and stay of recovery of the duty demand. On a prima facie reading of the Board's circular and the drawback-related submissions, it found that the appellants had made out a strong prima facie case. The Tribunal also noted the plea on limitation. As a result, pre-deposit was waived and recovery of the duty was stayed.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery of the demanded duty.

Analysis: The appellants relied on the Board's circular and the nature of the drawback claims to contend that the duty demand lacked a strong basis. The Tribunal found, on a prima facie appraisal of the circular and the submissions, that the appellants had made out a strong prima facie case. It also noted the plea on limitation.

Conclusion: The appellants were granted waiver of pre-deposit and recovery of the duty was stayed.

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