Trademark registration supported prima facie exemption relief, leading to waiver of pre-deposit and stay of recovery pending appeal.

Entitlement to exemption relief turned on whether the appellants were registered owners of the trademark "Citizen" for air-conditioners. The certificate produced by them showed registration with effect from 12-2-1988, and this supported their claim for the relevant period. On that basis, the Tribunal found a strong prima facie case for waiver of pre-deposit of duty and penalty, and for stay of recovery pending appeal. The dispute was limited to the status of the trademark registration and its effect under the exemption notification.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit of duty and penalty and for stay of recovery pending appeal on the basis that they were registered owners of the trademark "Citizen" for air-conditioners.

Analysis: The dispute was confined to the appellants' entitlement to the benefit of the exemption notification depending on their status as registered owners/users of the trademark. The certificate produced by the appellants showed them as registered owners of the trademark with effect from 12-2-1988, and the certificate itself supported their claim for the relevant period. On that basis, the Tribunal found a strong prima facie case in their favour.

Conclusion: The pre-deposit of duty and penalty was waived and recovery of duty and penalty was stayed during pendency of the appeal, in favour of the appellants.

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