Prima facie documentary proof and closed DEEC books justified unconditional stay and waiver of pre-deposit in appeal proceedings.

Documentary evidence showing receipt of the imported goods at Bangalore, together with closure of the three DEEC books, supported a prima facie case for interim relief. The record was treated as indicating that the procedure contemplated in the Handbook of Procedure had been followed, and the adverse departmental statement was given limited weight at the pre-deposit stage. On that basis, unconditional stay against recovery was granted, along with waiver of pre-deposit of duty and penalty.

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Issues: Whether the appellants were entitled to unconditional stay and waiver of pre-deposit in the appeal proceedings, in view of the documentary record showing receipt of the imported goods and the closure of the DEEC books.

Analysis: The record contained Government documents indicating receipt of the imported goods at Bangalore, which could not be lightly disregarded. The three DEEC books had also been closed, and the procedure contemplated in the Handbook of Procedure was treated as having been followed. On a prima facie appraisal, the documentary evidence and the closure of the books outweighed the adverse statement relied upon by the department for the limited purpose of pre-deposit.

Conclusion: The appellants established a prima facie case for interim relief and were granted unconditional stay against recovery together with waiver of pre-deposit of duty and penalty.

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