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Issues: Whether the applicant had made out a prima facie case for waiver of predeposit and stay of recovery pending appeal.
Analysis: The dispute at this stage turned on a narrow question of eligibility for interim relief. The goods were shown to have been supplied for the identified project under the contract placed through the main contractor, and the project reference appeared in the clearance documents. A certificate issued by the main contractor supported the claim that the pipes were supplied for the sewerage and drainage work of the project. On a prima facie review, the departmental objection that the Project Authority's Certificate stood in another name did not dislodge the applicant's entitlement to interim protection.
Conclusion: The applicant was found to have made out a prima facie case for complete waiver of the predeposit and for stay of recovery during pendency of the appeal.