Pre-deposit waiver in customs appeal where prima facie merits were arguable and initial deposit had already been made.

In an appeal on customs duty, further pre-deposit was not insisted upon where the Committee on Disputes had already permitted the appeals to proceed and ordered deposit of 10% of the disputed amount, which had been complied with. Given that the merits were only prima facie arguable at that stage, the balance duty deposit was waived. Recovery was stayed until disposal of the appeals, reflecting a discretionary approach to interim relief where an initial deposit had already been made and the issues remained open for consideration.

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Issues: Whether the pre-deposit of the remaining duty amount should be waived and recovery stayed pending disposal of the appeals.

Analysis: The Committee on Disputes had permitted the appeals to be pursued and had directed deposit of 10% of the disputed amount, which had already been made. In the facts and circumstances, and since the merits were only prima facie arguable at this stage, further pre-deposit was not insisted upon.

Outcome: The requirement of pre-deposit of the balance duty amount was waived and recovery was stayed till disposal of the appeals.

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