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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery of the duty demanded pending appeal.
Analysis: The appeal before the Tribunal was found to be covered, at least in part, by an earlier decision of the Court, and therefore the appellants were not shown to have a good prima facie case. The plea of financial difficulty was also not found sufficient to justify complete waiver, particularly as the Tribunal had already granted time for payment by instalments.
Conclusion: The request for interference with the Tribunal's order was declined, but the appellants were granted six weeks' time to deposit the amount in the Tribunal in default of which the appeal would stand dismissed.
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