Pre-deposit waiver for duty demands refused in full, with partial stay granted after weak prima facie case findings.

Waiver of pre-deposit and stay of recovery were sought against duty and penalty demands, but full relief was refused because the applicants had made admissions on duty liability, purchaser enquiries indicated receipt of goods, and no strong prima facie case for complete waiver was shown. The Tribunal also considered the applicants' financial position, the size of the demand, and the failure to substantiate the claim of trading activity. Partial relief was granted by directing specified pre-deposits and staying recovery of the balance during pendency of the appeals, subject to compliance.

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Issues: Whether waiver of pre-deposit and stay of recovery should be granted in full in respect of the duty and penalty demands.

Analysis: The order records admissions regarding duty liability, purchaser enquiries confirming receipt of goods, and a finding that the applicants had not shown a strong prima facie case for complete waiver. The financial condition of the applicants and the large duty demand were also considered, along with the failure to substantiate the plea of trading activity. On that basis, the Tribunal directed partial pre-deposit and granted waiver of the balance during pendency of the appeals.

Conclusion: Full waiver was declined, but partial relief was granted by requiring specified pre-deposits and staying recovery of the balance subject to compliance.

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