Pre-deposit relief in clandestine removal dispute granted on 7.5% deposit, with recovery stayed pending appeal.

A stay application concerning alleged clandestine removal was considered pending appeal against a demand of duty, penalty and personal penalties. The tribunal held that the findings in the order-in-original were to be examined at the appeal stage, and found an offer to deposit 7.5% of the confirmed demand reasonable for interim relief. On that basis, deposit of 7.5% of the confirmed duty within eight weeks was directed, and the balance duty together with all penalties was waived and recovery stayed during the appeal.

---

---

Issues: Whether the applicant was entitled to waiver of pre-deposit and stay of recovery in respect of duty, penalty, and personal penalties pending appeal.

Analysis: The demand arose from alleged clandestine removal without payment of duty. The order-in-original had recorded findings on the basis of evidence from both sides, and the correctness of those findings was left for consideration at the appeal stage. At the stay stage, the offer to deposit 7.5% of the confirmed demand was found reasonable.

Conclusion: The applicant was directed to deposit 7.5% of the confirmed duty within eight weeks, and on such deposit, the balance duty and all penalties were waived and recovery stayed during the pendency of the appeal.

---