Type approval certificate dispute: prima facie relief granted, with waiver of pre-deposit and stay of recovery pending appeal.

In a dispute over confiscation of an imported motor vehicle for non-production of a type approval certificate, the order records that earlier decisions had treated the certificate requirement as not enforceable by Customs in the manner urged by Revenue, and that a later policy relaxation supported the importer's case. On that basis, the order found a prima facie case for interim relief and granted unconditional waiver from pre-deposit, while staying recovery of the adjudged dues during pendency of the appeal.

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Issues: Whether unconditional waiver from pre-deposit and stay of recovery pending appeal should be granted where the dispute concerns confiscation of an imported motor vehicle for non-production of type approval certificate.

Analysis: The order records that earlier decisions had held that the type approval certificate requirement, in the context of imported vehicles, was not to be enforced by Customs in the manner alleged by the Revenue and that the later policy relaxation supported the appellant's case. Relying on those precedents, the order found that a prima facie case had been made out for interim relief.

Conclusion: Unconditional waiver from pre-deposit was granted and recovery of the adjudged dues was stayed during pendency of the appeal.

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