Interim pre-deposit confirmed and appeal remitted for decision on merits, with no determination of tax liability.

The interim pre-deposit arrangement was confirmed because the appellant had already complied by depositing 15% of the duty amount. The Supreme Court directed the Tribunal to decide the appeal on merits, while expressly stating that the order was confined to the peculiar facts and circumstances and should not be treated as a precedent. No substantive determination of the tax liability was made.

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Issues: Whether the interim pre-deposit direction required further interference and whether the appeal before the Tribunal should be directed to be decided on merits.

Analysis: The appellant had already complied with the interim condition by depositing 15% of the duty amount. In the peculiar facts and circumstances of the case, the interim order was confirmed and the Tribunal was directed to dispose of the appeal on merits. The order was expressly stated not to be treated as a precedent.

Conclusion: The appeal was disposed of with confirmation of the interim pre-deposit arrangement and a direction to the Tribunal to decide the appeal on merits, without any substantive determination of the tax liability.

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