Prima facie absence of smuggled origin justified unconditional stay and waiver of pre-deposit in customs proceedings.

Unconditional stay and waiver of pre-deposit were granted in relation to customs demand and penalties because, at the stay stage, the seized silver slabs bore no foreign markings and no evidence had been produced to show smuggled origin. On that prima facie factual basis, the appellants were found entitled to interim relief, and the pre-deposit condition was waived.

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Issues: Whether the appellants were entitled to unconditional stay and waiver of pre-deposit in respect of the customs demand and penalties.

Analysis: The goods bore no foreign markings at the time of seizure, and no evidence was produced at the stay stage to establish that the silver slabs were of smuggled origin. On these facts, a prima facie case was made out in favour of the appellants for interim relief.

Outcome: Unconditional stay granted and the condition of pre-deposit waived.

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