Prima facie case for interim relief supports complete waiver of pre-deposit in import classification dispute.

Imported goods were disputed on classification and on the applicability of the Insecticides Act regime, and the appellant relied on prior correspondence indicating that no NOC was required together with an earlier Tribunal view supporting its prima facie position. On that record, a strong prima facie case for interim relief was found, and complete waiver of pre-deposit of redemption fine and penalty was granted pending final disposal of the appeal.

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Issues: Whether complete waiver of pre-deposit of redemption fine and penalty should be granted pending disposal of the appeal.

Analysis: The imported goods were under dispute on classification and on the applicability of the Insecticides Act regime. The appellant relied on prior correspondence indicating that no NOC was required and on an earlier Tribunal view supporting a prima facie classification in its favour. On a perusal of the record, the appellant was found to have made out a strong prima facie case for interim relief.

Conclusion: Complete waiver of pre-deposit of redemption fine and penalty was granted till final disposal of the appeal.

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