Pre-deposit waiver in customs dispute granted where notification benefit and supporting certificate established a prima facie case.

A prima facie case was found for waiver of pre-deposit of customs duty and penalties where the import was claimed to qualify for a notification benefit in respect of goods for Assam Rifles and was supported by the requisite certificate. The certificate was issued by an authority equivalent to Joint Secretary, and Assam Rifles was under the operational control of the Indian Army at the relevant time. On that basis, the tribunal held that insistence on pre-deposit was not warranted at the stay stage and granted waiver of duty and penalty pre-deposit.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of customs duty and penalties in view of the notification benefit claimed on import of goods for Assam Rifles and the certificate produced in support thereof.

Analysis: The certificate was issued by an authority equivalent to Joint Secretary, and Assam Rifles was under the operational control of the Indian Army at the relevant time. The import was supported by the required certificate, and the record indicated a prima facie case in favour of the appellant. In these circumstances, the demand of pre-deposit was not warranted at the stay stage.

Conclusion: The appellant was entitled to waiver of pre-deposit of duty and penalties, and the stay petition was allowed.

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