Pre-deposit waiver granted on strong prima facie case, financial hardship, and natural justice concerns in duty dispute.

Pre-deposit of disputed duty was waived and recovery stayed where the appellant showed a strong prima facie case, financial hardship, and a prima facie breach of natural justice. The lower appellate authority had relied on a ground different from both the adjudicating authority's basis and the show-cause notice, and the requested documents were not supplied despite specific requests. Those defects, read with the pleaded hardship, justified interim relief under the pre-deposit provision. The appeal was therefore listed for regular hearing.

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Issues: Whether pre-deposit of the disputed duty was liable to be waived and recovery stayed pending appeal on the basis of a strong prima facie case, financial hardship, and alleged breach of natural justice.

Analysis: The lower appellate authority had proceeded on a ground different from both the adjudicating authority's basis and the ground set out in the show-cause notice. The non-supply of documents relied upon in the show-cause notice, despite specific requests, also disclosed a prima facie infirmity affecting natural justice. These circumstances, together with the pleaded financial hardship, established a strong prima facie case for interim relief under the pre-deposit provision.

Outcome: The application for unconditional waiver of pre-deposit and stay of recovery was allowed, and the appeal was directed to be listed for regular hearing.

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