Customs notification benefit on infant goods denied where product was for older children; only partial pre-deposit waiver granted.

Concessional customs notification benefit was denied because the imported product did not fall within the claimed entry: its recommended consumer age was two to ten years, whereas "infant" was understood as a child below twelve months. The Tribunal distinguished the earlier precedent relied upon by the applicants because that matter concerned a product admittedly meant for infants. On these facts, a strong prima facie case for complete waiver of pre-deposit was not made out. Partial waiver was therefore granted, subject to deposit of Rs. 1 crore, with waiver of the balance and stay of recovery pending appeal.

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Issues: Whether the applicants were entitled to complete waiver of pre-deposit and stay of recovery in respect of the duty demand arising from denial of the concessional customs notification benefit.

Analysis: The product imported was examined against the notification entry claimed by the applicants. The recommended consumer age of the product was found to be two to ten years, whereas the meaning of "infant" referred to a child below twelve months. The earlier Tribunal decision relied upon by the applicants was distinguished because that case involved a product admittedly meant for infants. On these facts, a strong prima facie case for total waiver was not established.

Conclusion: Complete waiver of pre-deposit was declined, but partial waiver was granted on deposit of Rs. 1 crore, with waiver of the balance and stay of recovery pending appeal.

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