Stay of redemption fine on provisional assessment was granted where duty had already been paid and facts justified relief.

Recovery of redemption fine arising from finalisation of a provisional assessment of imported goods was stayed where the duty component had already been paid. The Tribunal held that, on the peculiar facts, its discretionary powers justified protection against recovery of the redemption fine and followed the cited Tribunal precedent. Stay of recovery of the redemption fine was therefore granted in favour of the appellant.

---

---

Issues: Whether stay of recovery of redemption fine was warranted in the facts of the case where the duty had already been paid and the matter arose from provisional assessment of imported goods.

Analysis: The Tribunal noted that the demand related to recovery of redemption fine quantified on finalisation of provisional assessment, while the duty component stood paid. It further observed that, in the peculiar facts of the case, the circumstances justified exercise of its powers to grant stay in respect of the redemption fine, following the cited Tribunal decision.

Conclusion: Stay of recovery of the redemption fine was granted in favour of the appellant.

---