Pre-deposit waiver for disputed import valuation upheld, with recovery stayed pending linked appeals on underdeclaration allegations.

Pre-deposit of duty and penalties was waived in pending appeals concerning alleged underdeclaration of import prices, and recovery was stayed. The Tribunal treated the issue as comparable to connected proceedings already before it, and held that a Supreme Court stay on the cited decision did not remove its relevance at the stay stage. The appeals were linked with the connected matters for hearing in due course.

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Issues: Whether pre-deposit of the duty demanded should be waived and recovery stayed in the pending appeals.

Analysis: The Tribunal noted that the demand and penalties were founded on alleged underdeclaration of import prices and that a similar issue had arisen in connected Tribunal proceedings. It also noted that the fact of stay by the Supreme Court did not detract from the precedential value of the cited Tribunal decision for the stay stage.

Outcome: Pre-deposit of the duty demand was waived and recovery was stayed; the appeals were directed to be linked with connected matters for hearing in due course.

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