Valuation-based confiscation and penalty dispute: pre-deposit waived and recovery stayed pending appeal.

Interim protection was granted in an appeal concerning valuation-based confiscation and penal consequences, because an earlier order had already decided one connected issue in the appellant's favour and the dispute raised sufficient grounds for pending relief. Although one Member considered that the earlier order did not fully cover all valuation issues, both Members agreed that waiver of pre-deposit and stay of recovery were justified during the appeal. The result was that pre-deposit of penalty was waived and recovery remained stayed until disposal of the appeal.

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Issues: Whether pre-deposit of penalty should be waived and recovery stayed pending disposal of the appeal.

Analysis: The Tribunal noted that the earlier order relied upon by the appellant had already decided one connected issue in the appellant's favour, and that the dispute involved valuation-based confiscation and penal consequences. While one Member found that the earlier order did not squarely cover all the valuation issues, both Members agreed that the matter disclosed sufficient grounds for interim protection during the pendency of the appeal.

Conclusion: Pre-deposit of penalty was waived and recovery was stayed during the pendency of the appeal.

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