Prima facie case for waiver of penalty pre-deposit where alleged smuggling link was not shown at the interim stage.

Prima facie relief from pre-deposit was justified because the Department's smuggling allegation rested mainly on literature found in the transport company's records, and that material could not, at least at this stage, be linked to the goods in question or to the appellant's alleged involvement in smuggling raw silk. On that basis, the appellant was found to have made out a case for waiver of the penalty pre-deposit condition, and unconditional stay was granted.

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Issues: Whether the appellant made out a prima facie case for unconditional stay by seeking waiver of the pre-deposit of penalty.

Analysis: The order records that the Department's conclusion that the goods were smuggled rested principally on literature found in the transport company's , and that such literature could not, at least prima facie, be connected with the goods in question so as to establish involvement of the appellant in smuggling of raw silk. On that basis, the appellant was found to have shown a case for relief from the pre-deposit condition.

Conclusion: The appellant was granted unconditional stay and the condition of pre-deposit of penalty was waived.

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