https://www.taxtmi.com/caselaws?id=119293 Prima facie waiver of pre-deposit and stay of recovery was granted where the duty demand rested on alleged misuse of the DEEC/Advance Licence Scheme. The tribunal noted that the quantity-based advance licence had been cancelled by DGFT, the DEEC book had not been utilised, and the bills of entry were not shown to have been filed by or under the appellant's authority. It also observed that no investigation or finding established that the CHA was authorised by the appellant, which weakened the revenue's case at the interim stage. On that basis, the appellants were entitled to interim protection pending appeal. en-us Thu, 17 Aug 2006 00:00:00 +0530 Tue, 10 Jul 2012 12:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119293 Prima facie waiver of pre-deposit and stay of recovery was granted where the duty demand rested on alleged misuse of the DEEC/Advance Licence Scheme. The tribunal noted that the quantity-based advance licence had been cancelled by DGFT, the DEEC book had not been utilised, and the bills of entry were not shown to have been filed by or under the appellant's authority. It also observed that no investigation or finding established that the CHA was authorised by the appellant, which weakened the revenue's case at the interim stage. On that basis, the appellants were entitled to interim protection pending appeal. Case-Laws Customs Thu, 17 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119293