https://www.taxtmi.com/caselaws?id=208863 A strong prima facie case justified waiver of pre-deposit and stay of recovery where the record suggested unresolved questions on classification of the re-imported product. The appellate record indicated that the BIS flash-point requirement of 35 C had not been adequately addressed, and the rejection of the independent tank test report was not satisfactorily explained. Because the merits had not been finally adjudicated, the matter was remanded to the appellate authority for fresh consideration without insisting on pre-deposit. No final finding was recorded on the substantive classification dispute. en-us Tue, 15 Mar 2011 00:00:00 +0530 Fri, 30 Sep 2011 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208863 A strong prima facie case justified waiver of pre-deposit and stay of recovery where the record suggested unresolved questions on classification of the re-imported product. The appellate record indicated that the BIS flash-point requirement of 35 C had not been adequately addressed, and the rejection of the independent tank test report was not satisfactorily explained. Because the merits had not been finally adjudicated, the matter was remanded to the appellate authority for fresh consideration without insisting on pre-deposit. No final finding was recorded on the substantive classification dispute. Case-Laws Customs Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208863