Prima facie entitlement to exemption for DTA clearances supported waiver of pre-deposit in the appeal.

Exemption under Notification No. 8/97-C.E. for DTA clearances permitted under the EXIM Policy was treated as supporting a prima facie case for interim relief where the competent policy authority had already allowed the goods to be cleared. The departmental authorities were not shown to have prima facie authority under the notification to go behind that determination or to dispute the quantity permitted for clearance, so waiver of pre-deposit was granted.

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Issues: Whether the appellant was entitled to waiver of pre-deposit in the appeal concerning exemption under Notification No. 8/97-C.E. dated 01.03.1997.

Analysis: The dispute arose in relation to exemption for DTA clearances permitted under the EXIM Policy. The appellant had already been allowed by the appropriate authority under the policy to clear the goods, and the departmental authorities were not shown to have any prima facie authority under the notification to go behind that determination or to challenge the quantity permitted for clearance. On that basis, the appellant was found to have a prima facie case for interim relief.

Conclusion: Waiver of pre-deposit was granted in favour of the appellant.

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