End-use certificate condition under import exemption notification did not justify pre-deposit where no notice sought documents.

An end-use certificate was not a stipulated condition under Notification No. 42/90, and the Department had not issued any notice requiring the importer to furnish the relevant documents. In that context, the duty demand did not justify insistence on pre-deposit at that stage, so waiver of pre-deposit and stay of recovery pending appeal were granted.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of the duty demand and stay of recovery in the absence of a mandatory requirement to produce an end-use certificate under Notification No. 42/90.

Analysis: The production of an end-use certificate was not a stipulated condition under the notification, and no notice had been issued by the Department calling upon the importer to furnish the required documents. In these circumstances, the demand did not justify insistence on pre-deposit at that stage.

Outcome: The requirement of pre-deposit of the duty amount was waived and recovery of the duty was stayed pending the appeal.

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