Tooling cost valuation dispute: interim stay allowed for penalty, while duty pre-deposit was secured by bank guarantee.

In an appeal on inclusion of tooling cost in assessable value, the tribunal considered whether the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery. It found the valuation issue arguable, but held that a full waiver was not established. The duty demand was therefore required to be secured by bank guarantee, while waiver of pre-deposit of the penalty was granted and recovery of the penalty stayed. The matter was confined to interim relief and did not determine the merits of the valuation dispute.

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Issues: Whether, in an appeal concerning inclusion of tooling cost in the assessable value, the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery.

Analysis: The appeal raised arguable questions on valuation, but the appellant was found not to have established a prima facie case for full waiver. The duty amount was directed to be secured by bank guarantee, while waiver of pre-deposit of the penalty was granted and its recovery stayed.

Outcome: Interim relief was granted only to the extent of the penalty, with security ordered for the duty demand and no final adjudication on the merits.

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