Customs notification compliance and pre-deposit waiver depend on maintaining prescribed consumption records and timely certification.

Customs notification compliance required maintenance of prescribed accounts showing receipt and consumption of imported goods, together with production of a certified extract within the stipulated or extended period. Non-production of the consumption certificate and account records meant the claim for complete waiver of pre-deposit was only arguable on merits, not sufficiently established for full interim relief. The appellants were therefore not entitled to total waiver, but were required to make a partial deposit, after which waiver of the balance pre-deposit and stay of recovery would apply during the appeal.

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Issues: Whether the appellants had made out a prima facie case for complete waiver of pre-deposit and stay of recovery in view of non-production of the consumption certificate and the prescribed account records required by the customs notifications.

Analysis: The notification conditions required maintenance of an account of imported goods received and consumed in the place of manufacture and production of a certified extract within the stipulated period or such extended period as allowed. The record did not show that the prescribed account evidencing receipt and consumption had been maintained in the manner required by the public notice. The subsequent production of the certificate did not by itself establish full compliance, and the matter was therefore considered only arguable on merits. In these circumstances, the appellants were not found entitled to complete waiver of pre-deposit.

Conclusion: The appellants were directed to deposit Rs. 2 lakhs within eight weeks, upon which waiver of the balance pre-deposit and stay of recovery would operate during the appeal.

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