Pre-deposit waiver for duty dispute justified where remission was rejected without hearing and the order was not supplied.

Waiver of pre-deposit was justified where remission of duty had been declined after a fire accident without affording a personal hearing and the rejection order had not been supplied despite efforts to obtain it. Those circumstances established a prima facie case for dispensing with deposit pending appeal, and the duty pre-deposit was waived for the purpose of hearing the appeal.

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Issues: Whether waiver of pre-deposit was justified where the request for remission of duty was rejected without affording personal hearing and the rejection order had not been supplied.

Analysis: The application for remission of duty was made after a fire accident in the factory. The request was declined without giving any opportunity of personal hearing, and the order rejecting remission was not supplied to the applicants despite their efforts. In these circumstances, a prima facie case was made out for dispensing with deposit of the duty amount pending hearing of the appeal.

Conclusion: The pre-deposit of duty was waived for the purpose of hearing the appeal.

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