https://www.taxtmi.com/caselaws?id=46313 A strong prima facie case was found for waiver of pre-deposit in a customs appeal because the classification dispute itself remained doubtful: whether imported component consignments could be clubbed as colour television sets in CKD/SKD condition, whether Rule 2(a) of the Interpretative Rules supported that approach, and whether the departmental circular on the manufacturing process was binding under Section 151-A of the Customs Act, 1962. The Court also noted substantial prima facie doubt on limitation, including the allegation of suppression for invoking the extended period. As the pre-deposit direction lacked real reasoning and the record showed the departmental case had already been rejected on a different basis, the condition was set aside and the appeal was to be heard on merits without deposit. en-us Fri, 01 Sep 2000 00:00:00 +0530 Sat, 17 Jul 2010 11:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46313 A strong prima facie case was found for waiver of pre-deposit in a customs appeal because the classification dispute itself remained doubtful: whether imported component consignments could be clubbed as colour television sets in CKD/SKD condition, whether Rule 2(a) of the Interpretative Rules supported that approach, and whether the departmental circular on the manufacturing process was binding under Section 151-A of the Customs Act, 1962. The Court also noted substantial prima facie doubt on limitation, including the allegation of suppression for invoking the extended period. As the pre-deposit direction lacked real reasoning and the record showed the departmental case had already been rejected on a different basis, the condition was set aside and the appeal was to be heard on merits without deposit. Case-Laws Customs Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46313