Prima facie case for waiver of pre-deposit where goods were destroyed in an accidental fire without negligence.

Accidental destruction of excisable goods in an electric short-circuit fire was treated as giving the appellants a strong prima facie case for interim relief, because the record showed no negligence or deliberate act causing the fire. On that basis, the tribunal waived the entire pre-deposit of duty and penalty and stayed recovery pending disposal of the appeal.

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Issues: Whether, in proceedings arising from demand of duty and penalty on goods destroyed in an accidental fire, the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery.

Analysis: The order notes that accidental fires caused by electric short circuit can occur despite safety measures, and that the record did not disclose any negligence or purposeful act by the appellants in causing the fire. On that basis, the appellants were found to have a strong prima facie case for interim relief.

Outcome: The entire pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal.

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