Appellant required to deposit sum within deadline, waiver granted upon compliance, recovery stayed pending appeal.

The Tribunal directed the appellant to deposit a specified amount within a stipulated timeframe. Upon compliance, the application for waiver of pre-deposit of the remaining balance was allowed, and recovery was stayed until the appeal's final disposal.

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Issues: Stay petition for waiver of pre-deposit of an amount under Customs Act, 1962 regarding invalid duty draw back and penalty imposition.

Analysis:
The appellant filed a stay petition seeking waiver of pre-deposit of the amount to be recovered due to availing invalid duty draw back and penalty under Section 114(i) of the Customs Act, 1962. The adjudicating authority found the appellant involved in claiming ineligible duty draw back related to exports through a specific entity. The authority determined a specific amount to be recovered from the entity or an individual. However, the Tribunal observed that the portion of the order related to recovery from the appellant or the agent seemed prima facie not in accordance with the law. Regarding the penalty imposed on the appellant, the Tribunal deemed it necessary to delve deeper into the role played by the appellant in the case for a comprehensive understanding. Recognizing the need for further examination during final disposal, the Tribunal directed the appellant, as an individual, to deposit a specified amount within a stipulated timeframe. Upon compliance, the application for waiver of pre-deposit of the remaining balance was allowed, and recovery was stayed until the appeal's final disposal.

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