Pre-deposit waiver for DFRC imports where Release Advice existed and only a procedural import-permission objection remained.

Where import under the DFRC Scheme was already assessed, duty paid, and the competent authority had issued Release Advice, the Tribunal treated the only objection as a procedural one concerning prior permission for import from a non-specified station under Notification No. 48/2000-C.E. The absence of that permission did not, on these facts, justify insistence on pre-deposit at the interim stage. Pre-deposit of duty and penalty was waived and stay was granted.

---

---

Issues: Whether pre-deposit of duty and penalty was required to be made when the goods had been imported under the DFRC Scheme, the competent authority had issued Release Advice, and the only objection was non-obtaining of permission for import from a non-specified station under Notification No. 48/2000-C.E. dated 25-4-2000.

Analysis: The goods were already assessed and the duty was paid. The competent authority had issued Release Advice, and there was no dispute regarding the eligibility of the import under the DFRC Scheme. In these circumstances, the objection relating only to absence of prior permission for import from a non-specified station did not justify insisting upon pre-deposit at the interim stage.

Conclusion: Pre-deposit of duty and penalty was waived and stay was granted in favour of the applicant.

Ratio Decidendi: Where the substantive eligibility for import is not in dispute and competent authority has issued the necessary Release Advice, pre-deposit may be waived despite a procedural objection under the applicable notification.

---