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    <description>Full waiver of pre-deposit and stay of recovery were granted at the interim stage because the impugned order was prima facie unsustainable. The tribunal noted that the Commissioner had proceeded on an incorrect understanding of the Supreme Court authority relied on and appeared to have acted contrary to earlier remand directions. That non-application of mind, together with the need to examine the appellant&#039;s objections in detail, justified interim protection against duty and penalty recovery pending final hearing.</description>
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      <description>Full waiver of pre-deposit and stay of recovery were granted at the interim stage because the impugned order was prima facie unsustainable. The tribunal noted that the Commissioner had proceeded on an incorrect understanding of the Supreme Court authority relied on and appeared to have acted contrary to earlier remand directions. That non-application of mind, together with the need to examine the appellant&#039;s objections in detail, justified interim protection against duty and penalty recovery pending final hearing.</description>
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