Prima facie absence of role in clandestine removal justified waiver of penalty pre-deposit and stay of recovery.

Waiver of pre-deposit of penalty was granted where the record did not prima facie disclose the applicant company official's role in the alleged clandestine removal of goods. In the absence of a clear prima facie link to the duty evasion, a strong case for interim relief was made out, and recovery of the penalty was stayed during the appeal.

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Issues: Whether the applicant was entitled to waiver of pre-deposit of penalty and stay of recovery during pendency of the appeal in the absence of a prima facie disclosure of his role in the alleged clandestine removal.

Analysis: The application was considered in the context of a penalty imposed on the applicant as a company official for alleged duty evasion. The record did not prima facie disclose the part played by him in the clandestine removal of goods. On that basis, a strong prima facie case for waiver was found.

Outcome: Requirement of pre-deposit of penalty was dispensed with and recovery of the penalty was stayed during the pendency of the appeal.

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