Pre-deposit waiver for SEZ developer dispute granted on a prima facie view of equal treatment under customs procedure.

Pre-deposit was waived pending appeal in a dispute involving an SEZ developer, as the tribunal took a prima facie view that the legislative scheme and revenue clarification treated SEZ developers at par for the relevant customs procedure. Interim protection was granted to avoid hardship, and the effect of the revenue's reliance on later circulars, a notification and the Rule 6 amendment was left open for consideration at the regular hearing.

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Issues: Whether pre-deposit should be waived during pendency of the appeal in a dispute involving an SEZ developer.

Analysis: The order records a prima facie view that the legislative scheme and the revenue clarification treated SEZ developers at par for the relevant customs procedure, and that the appellant should not be burdened with duty at the interim stage. The effect of the revenue's reliance on later circulars, notification, and the amendment to Rule 6 was left for consideration at the regular hearing, while the interim measure was adopted to avoid hardship.

Conclusion: Pre-deposit was waived pending appeal and interim relief was granted in favour of the appellant.

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