Pre-deposit waiver granted in appeal over enhanced assessable value of imported goods based on export declarations

Pre-deposit of duty and penalty was waived pending hearing of the appeals where the assessees challenged enhancement of the assessable value of imported goods on the basis of export declarations. The waiver preserved the appeals for substantive hearing without insisting on upfront deposit, and the matter was adjourned for arguments.

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Issues: Whether pre-deposit of duty and penalty should be waived pending hearing of the appeals in view of the challenge to enhancement of the assessable value of imported goods on the basis of export declarations.

Outcome: The pre-deposit of duty and penalty was waived for hearing of the appeals, and the matter was adjourned for arguments.

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