https://www.taxtmi.com/caselaws?id=100081 A prima facie case supported waiver of pre-deposit where the appellant produced contracts and an affidavit showing a plausible link between the exported goods and the imported computer system. The demand had been confirmed on the basis that export obligations were not fulfilled and that the foreign exchange earned was not attributable to goods manufactured from the imported system, but the materials on record made that contention arguable. Pre-deposit was therefore not insisted upon, and coercive recovery was restrained until further orders, with the appeal fixed for early hearing to safeguard revenue interests. en-us Wed, 16 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100081 A prima facie case supported waiver of pre-deposit where the appellant produced contracts and an affidavit showing a plausible link between the exported goods and the imported computer system. The demand had been confirmed on the basis that export obligations were not fulfilled and that the foreign exchange earned was not attributable to goods manufactured from the imported system, but the materials on record made that contention arguable. Pre-deposit was therefore not insisted upon, and coercive recovery was restrained until further orders, with the appeal fixed for early hearing to safeguard revenue interests. Case-Laws Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100081