Pre-deposit waiver was refused in an advance licence export obligation dispute for lack of a prima facie case.

Waiver of pre-deposit in an appeal concerning discharge of export obligation under an advance licence was refused because no credible prima facie case was shown to justify dispensation. The Tribunal noted that the appellant remained unrepresented, the record did not support departure from the adjudicating authority's view on the export obligation, and the Revenue's stand was not unreasonable. Interim relief was declined where granting it would prejudice the Revenue, and the appellant was directed to deposit the entire adjudicated demand within four weeks before the appeal could proceed.

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Issues: Whether dispensation of pre-deposit was warranted in the appeal concerning discharge of export obligation under advance licence.

Analysis: The appellant remained unrepresented and the record did not disclose a convincing basis to depart from the adjudicating authority's view on the nature of the export obligation. The Tribunal found no unreasonableness in the Revenue's stand and no sufficient ground to waive the pre-deposit in an interim matter where the interest of Revenue would be prejudiced.

Conclusion: The request for waiver of pre-deposit was declined and the appellant was directed to deposit the entire adjudicated demand within four weeks.

Final Conclusion: Interim protection was refused and the appeal was allowed to proceed only upon full compliance with the pre-deposit direction.

Ratio Decidendi: Waiver of pre-deposit is not justified in the absence of a credible prima facie case supporting dispensation, particularly where interim relief would prejudice the Revenue.

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