https://www.taxtmi.com/caselaws?id=81231 In a stay application concerning waiver of pre-deposit, the Tribunal considered prima facie case, balance of convenience and risk to revenue. On the admitted facts that no valid licence had been produced at clearance, the goods had been released against bond, and the required licences had not been furnished, it found no prima facie case for the appellant. Because the bond remained unfulfilled and duty had not been secured, the balance of convenience favoured the Department and there was a serious revenue risk. The Tribunal therefore refused stay and declined waiver of pre-deposit. It also directed immediate compliance with Section 129E and required the appellant to report compliance by the listed date, failing which the appeal could be dismissed. en-us Mon, 11 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81231 In a stay application concerning waiver of pre-deposit, the Tribunal considered prima facie case, balance of convenience and risk to revenue. On the admitted facts that no valid licence had been produced at clearance, the goods had been released against bond, and the required licences had not been furnished, it found no prima facie case for the appellant. Because the bond remained unfulfilled and duty had not been secured, the balance of convenience favoured the Department and there was a serious revenue risk. The Tribunal therefore refused stay and declined waiver of pre-deposit. It also directed immediate compliance with Section 129E and required the appellant to report compliance by the listed date, failing which the appeal could be dismissed. Case-Laws Customs Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81231