Pre-deposit for duty dispute over blended stock imports was made conditional on payment of half the demand.

Waiver of pre-deposit was declined where the duty demand arose from clearance of imported crude palm oil from a blended stock and the revenue alleged non-compliance with the concessional notification and import procedure. The appellant did not offer a convincing challenge to the duty computation or a satisfactory explanation for the adjudicating authority's basis of calculation, and no financial hardship was shown. Interim relief was therefore made conditional on a partial deposit: 50% of the duty demanded was to be paid, and on compliance the penalty and balance duty with interest were stayed pending the appeal.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of the duty demand and penalty pending disposal of the appeal.

Analysis: The demand arose from clearance of imported crude palm oil from a blended stock maintained along with indigenously procured stock, where the revenue alleged non-compliance with the conditions of the concessional notification and the prescribed import procedure. The appellant's challenge to the computation of demand was found insufficient, and no satisfactory explanation was shown against the basis of the adjudicating authority's calculation. In the absence of a convincing case and financial hardship, partial pre-deposit was directed as a condition for interim relief.

Conclusion: The appellant was directed to deposit 50% of the duty demanded, and on compliance the penalty and the balance duty with interest were stayed.

---