Pre-deposit waiver denied where export obligation under the STPI scheme was not met and liability was not prima facie disputed.

Failure to fulfil the export obligation under the STPI scheme justified the customs duty and central excise duty demand with interest, and the Tribunal treated the penalty as nominal. As no real dispute on liability was shown for interim purposes, the appellant was found not to have established a prima facie case for waiver of pre-deposit. The appellant was therefore directed to deposit the entire adjudged liability under Section 129E of the Customs Act, 1962 within twelve weeks, failing which the appeal would stand rejected without further opportunity.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit in respect of the customs duty and central excise duty demand arising from non-fulfilment of export obligation under the STPI scheme.

Analysis: The appellant had not fulfilled the export obligation within the prescribed period. The demand with interest was treated as justified, and the penalty was described as nominal. On these facts, no dispute was found to exist as to liability for the purpose of interim relief. The Tribunal therefore held that the appellant had not established a prima facie case for waiver.

Outcome: The appellant was directed to deposit the entire adjudged liability under Section 129E of the Customs Act, 1962 within twelve weeks, failing which the appeal would stand rejected without further opportunity.

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