Pre-deposit waiver in duty dispute granted after substantial payment and demonstrated financial hardship.

Further pre-deposit of disputed duty and penalty was waived pending appeal because the appellant had already paid more than half of the differential duty and showed financial difficulty through income tax returns. On that basis, the stay application was allowed and protection was granted against coercive recovery during the pendency of the appeal.

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Issues: Whether pre-deposit of the disputed duty and penalty was required to be waived pending appeal.

Analysis: The appellant had already deposited more than half of the differential duty demanded. The appellant also relied on financial difficulty shown in the income tax returns. On these considerations, further pre-deposit was dispensed with and protection was granted against coercive recovery steps during the pendency of the appeal.

Outcome: The application for stay was allowed and further pre-deposit was waived.

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