Prima facie case for interim relief led to waiver of penalty pre-deposit and unconditional stay.

Prima facie interim protection was justified where one appellant produced documents supporting legal import of goods stated to be under absolute confiscation, and the other was shown only as a weaver and consignee without a specific attributed role. On that basis, the Tribunal dispensed with pre-deposit of the penalty for the first appellant and granted unconditional stay to the second appellant. Early hearing of the appeals was also directed.

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Issues: Whether the penalty amounts imposed on the appellants should be dispensed with at the stay stage and whether unconditional stay was warranted.

Analysis: The goods claimed by one appellant were stated to be lying under absolute confiscation and supported by documents indicating legal import, while the other appellant was shown to be only a weaver and consignee with no specific role attributed to him. On these circumstances, the Tribunal found a prima facie case for interim protection.

Outcome: Pre-deposit of the penalty of Rs. 1 lakh was dispensed with for the first appellant, and the stay petition of the second appellant was allowed unconditionally. Early hearing of the appeals was also directed.

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