Contemporaneous import evidence defeated undervaluation claim, so Revenue could not obtain stay of the value-loading rejection.

Contemporaneous imports from the same supplier, along with the show cause notice describing the goods as retro reflective adhesive paper, supported the importer's declared classification and value. Where the imported goods matched the relevant tariff entry and Revenue had not challenged the contemporaneous prices adopted in other importers' cases, the record did not justify treating the goods as undervalued for interim relief. On that basis, Revenue was not entitled to stay the Commissioner (Appeals)' order rejecting loading of assessable value.

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Issues: Whether the Revenue was entitled to stay of the order of the Commissioner (Appeals) rejecting the loading of assessable value of the imported goods.

Analysis: The imported goods were found to have the same description as the contemporaneous imports from the same supplier, and the show cause notice itself indicated that the supplier manufactured retro reflective adhesive paper. The description adopted by the importer matched the relevant tariff entry, and the contemporaneous import prices in the cases of other importers had not been challenged by Revenue. In these circumstances, the materials on record did not justify treating the goods as undervalued for the purpose of granting interim relief.

Conclusion: The Revenue was not entitled to stay of the Commissioner (Appeals)' order.

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