Pre-deposit waiver in customs exemption dispute granted on prima facie evidence and earlier stay support.

Waiver of pre-deposit was considered appropriate where imported goods were purchased on high sea sale basis and exemption was claimed under Notification No. 21/2002-Cus. The available materials, including the notification certificate, project correspondence and the appellant's own earlier stay order, were treated as sufficient to establish a prima facie case for interim relief. On that basis, the tribunal held that pre-deposit of duty and interest was not necessary at the interim stage, and the stay application was allowed pending disposal of the appeal.

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

Analysis: The goods were imported on high sea sales basis and exemption was claimed under Notification No. 21/2002-Cus. dated 01.03.2002. On the materials produced, including the certificate issued under the notification and the correspondence showing the appellant's identity in the project, a prima facie case was found for interim relief. In view of the earlier stay order in the appellant's own matter and the supporting materials, the requirement of pre-deposit was considered unnecessary at that stage.

Conclusion: Waiver of pre-deposit of duty and interest was granted till disposal of the appeal and the stay application was allowed.

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