Prima facie customs exemption and interim relief granted where earlier Tribunal view was stayed by the Supreme Court.

Imported defibrillators and pacemakers were found prima facie entitled to exemption under Notification No. 21/2002-Cus. because the Revenue's reliance on an earlier Tribunal view was weakened by the Supreme Court's stay of that view. On that basis, the Tribunal held that the appellant had made out a prima facie case for interim protection and granted waiver of pre-deposit and stay of recovery in relation to the duty and penalty demand.

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Issues: Whether waiver of pre-deposit and stay of recovery should be granted in relation to the duty and penalty demand, and whether the imported goods were prima facie entitled to the benefit of Notification No. 21/2002-Cus. dated 01-03-2002.

Analysis: The claimed exemption turned on whether the imported defibrillators and pacemakers answered the description in the relevant notification entry. The lower authorities had denied the benefit by relying on an earlier Tribunal view, but that view had been stayed by the Supreme Court. In light of that stay, the Tribunal treated the earlier view as not presently supporting the Revenue and found a prima facie case for interim relief.

Conclusion: Waiver of pre-deposit and stay of recovery were granted in favour of the appellant.

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