Import licensing dispute over tin-coated steel goods supports waiver of pre-deposit and stay of penalty recovery.

Import licensing classification for defective and rejected non-alloy steel sheets with tin coating is examined in relation to whether a licence was required and whether pre-deposit could be waived. The invoice description created a prima facie doubt as to whether the goods were tin plate sheets or tin plate waste, and the record showed that goods of the same description had previously been cleared without insisting on a licence, including where the value was below the prescribed policy threshold. On that basis, a prima facie strong case was found for waiver of pre-deposit, and stay of recovery of the penalty was granted.

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Issues: Whether the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery of the penalty imposed for import of goods said to require a licence.

Analysis: The goods were described in the invoice as defective and rejected non-alloy steel sheets with tin coating. The description raised a prima facie doubt whether the goods were tin plate sheets or tin plate waste. The record also indicated that goods of the same description had been cleared by customs without insisting on a licence, even where the value was below the prescribed threshold under the Export & Import Policy and the ITC (HS) import licensing note.

Conclusion: A prima facie strong case was made out for waiver of pre-deposit and stay of recovery was granted.

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