Prima facie case for waiver of pre-deposit where refuelling occurred outside territorial limits, with recovery stayed.

Refuelling of shipping trawlers outside the territorial limits of the country was treated as sufficient, at the stay stage, to make out a prima facie case against the customs demand and penalty. On that basis, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit in respect of the customs demand and penalty arising from refuelling of shipping trawlers outside the territorial limits of the country.

Analysis: The refuelling admittedly took place outside the territorial limits of the country. On that basis, the appellant was found to have made out a prima facie case against the demand at the stage of stay.

Outcome: The stay application was allowed, waiver of pre-deposit was granted, and recovery was stayed pending hearing of the appeal.

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