Customs pre-deposit waiver and recovery stay granted where notice omitted duty recovery and applicant was misled by co-noticees

Interim relief was granted in a Customs matter where the show cause notice did not propose recovery of duty from the applicant and the record suggested that the applicant had been taken for a ride by the other noticees. On that basis, the Tribunal waived pre-deposit of the duty demand and penalty and stayed recovery, treating the circumstances as sufficient to justify protection pending the dispute.

---

---

Issues: Whether pre-deposit of the duty demand and penalty should be waived and recovery stayed in the circumstances of the case.

Analysis: The application concerned confirmation of duty and penalty against the applicant under the Customs law. The order noticed that the show cause notice did not propose recovery of duty from the applicant and also recorded a finding that the applicant had been taken for a ride by the other noticees. On that basis, the Tribunal considered it appropriate to grant interim protection.

Outcome: Waiver of pre-deposit of duty and penalty granted and recovery thereof stayed.

---