Crate rental charges in retail sale price valuation supported waiver of pre-deposit and stay of recovery pending appeal.

Crate rental charges were treated as already settled in the applicant's own favour for valuation purposes, and that earlier view was held sufficient to establish a prima facie case for interim protection. Despite the Revenue's contention that the prior ruling was under challenge before the Supreme Court, the Tribunal granted relief pending appeal. Pre-deposit of duty, interest and penalty was waived and recovery was stayed during the appeal's pendency.

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Issues: Whether waiver of pre-deposit and stay of recovery were warranted pending appeal in a dispute concerning inclusion of crate rental charges in the retail sale price for duty purposes.

Analysis: The issue was treated as already settled in the applicant's own case in favour of the applicant. On that basis, a prima facie case was found for granting interim relief, notwithstanding the Revenue's submission that the earlier decision was under challenge before the Supreme Court.

Outcome: Pre-deposit of duty, interest and penalty was waived and recovery was stayed during pendency of the appeal.

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