Prima facie case on forged DEPB scrips supports full waiver of pre-deposit and interim protection.

Full waiver of pre-deposit was granted in a dispute involving allegedly forged DEPB scrips because the applicants were not shown to have participated in the fraud or in the fabrication of the scrips. On that basis, and with supporting case law, the tribunal treated the applicants as having a strong prima facie case for interim relief. Duty, interest and penalties were therefore stayed from coercive recovery until disposal of the appeals.

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Issues: Whether the applicants were entitled to full waiver of pre-deposit of duty, interest and penalties in a case involving allegedly forged DEPB scrips, where they were not shown to be part of the fraud.

Analysis: The applicants were not implicated in the fraud and no finding established their participation in the fabrication of the DEPB scrips. In view of the absence of such linkage, and taking note of the supporting case law relied upon, the applicants were found to have a strong prima facie case on merits for interim relief.

Outcome: Full waiver of pre-deposit of the duty, interest and penalties was granted and no coercive steps were to be taken till disposal of the appeals.

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