Pre-deposit waiver in customs dispute limited where evidence supported revenue but final scrutiny remained necessary.

Prima facie evidence from workers' statements, the premises and recovery of goods supported the revenue's case, so complete waiver of pre-deposit was not granted. However, the appellant's rent deed, absence of an inculpatory statement from the appellant, and the need for fuller examination at the final stage justified only partial relief. The appellant was therefore required to make a partial pre-deposit, with waiver of the balance on compliance.

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Issues: Whether the appellant was entitled to complete waiver of pre-deposit of the confirmed duty and penalty, or whether partial pre-deposit was warranted.

Analysis: The evidence collected by the department, including the workers' statements and the circumstances surrounding the premises and recovery of goods, supported a prima facie case in favour of the revenue. At the same time, the appellant had produced a rent deed, there was no inculpatory statement from the appellant, and the matter required fuller scrutiny at the final stage. Taking these factors together, the Court found it to grant only partial relief on the pre-deposit requirement.

Conclusion: Complete waiver was declined, and the appellant was directed to pre-deposit Rs. 10,00,000, with waiver of the balance pre-deposit upon compliance.

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