Pre-deposit waiver for semi-finished copper strips granted on prima facie proof that goods were not yet marketable.

Waiver of pre-deposit of duty and penalty was granted where copper strips were shown, on the basis of the panchnama and the statement recorded during the visit, to be in a semi-finished condition. The claim that the goods were intermediate products not yet at the RG-1 stage received prima facie support, and the balance of convenience was treated as favouring the applicants. The appeals were therefore taken up without insisting on pre-deposit and were listed for argument.

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Issues: Whether waiver of pre-deposit of duty and penalty should be granted on the ground that the copper strips were intermediate, semi-finished and not marketable.

Analysis: The application was considered on the basis of the panchnama and the statement recorded at the time of visit, which indicated that the copper strips were in semi-finished condition. On that basis, the claim that the product was an intermediate product not yet at the RG-1 stage found prima facie support, and the balance of convenience was treated as favouring the applicants.

Outcome: Waiver of pre-deposit of duty and penalty was granted for the hearing of the appeals, and the appeals were directed to be listed for arguments.

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