Prima facie case for waiver of pre-deposit where revised MRP labels were unrebutted and old stock claim was plausible.

Revised MRP labels were found, at the interim stage, to have been affixed over pre-printed MRPs on the cartons, and that assertion remained unrebutted. The claim that the 68 seized pieces constituted old stock was also treated as plausible for interim purposes. On this material, a strong prima facie case was made out for waiver of pre-deposit and for stay of recovery pending appeal, and the duty and penalty deposit requirement was waived accordingly.

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Issues: Whether the applicants were entitled to waiver of pre-deposit of the duty and penalty and stay of recovery during pendency of the appeal.

Analysis: The revised MRP labels were stated to have been affixed over the pre-printed MRPs on the cartons, and that assertion remained unrebutted. The plea that the 68 seized pieces were old stock was also considered plausible at the interim stage. On this material, a strong prima facie case was made out for interim relief.

Conclusion: The requirement of pre-deposit of the duty and penalty was waived and recovery was stayed during the pendency of the appeal.

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