Pre-deposit waiver in valuation and clandestine removal dispute: partial deposit ordered, balance waived, recovery stayed pending appeal.

Questions over valuation and alleged clandestine removal led the Tribunal to assess whether pre-deposit could be relaxed pending appeal. Finding the applicants' reduced deposit offer reasonable in the circumstances, it ordered a partial deposit, waived the balance of duty and penalty, and stayed recovery during the appeal. The relief was therefore limited to a conditional pre-deposit arrangement rather than full exemption from deposit obligations.

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Issues: Whether the applicants were entitled to partial waiver of pre-deposit and stay of recovery pending appeal.

Analysis: The dispute raised contentious questions on valuation and alleged clandestine removal. The applicants offered to deposit a reduced amount, and the Tribunal found the offer reasonable in the circumstances. On that basis, it directed a partial deposit and granted waiver of the remaining duty and penalty amounts with recovery stayed during the pendency of the appeal.

Conclusion: Partial waiver of pre-deposit was granted and recovery of the balance was stayed.

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