Pre-deposit waiver in provisional assessment appeals granted, with connected matters directed to be heard together.

In appeals arising from finalisation of provisional assessment, pre-deposit of the demanded duty amounts was waived, and the connected appeals were directed to be listed together on the specified date. The operative effect was that the appellants were relieved from the deposit requirement pending hearing, with the related matters to proceed together for coordinated adjudication.

---

---

Issues: Whether pre-deposit of the demanded duty amounts should be waived in appeals arising from finalisation of provisional assessment, and whether the connected appeals should be listed together.

Outcome: Pre-deposit of the duty amounts was waived and the connected appeals were directed to be listed together on the specified date.

---