Pre-deposit on import valuation disputed; tribunal waived deposit and stayed coercive recovery pending final hearing.

For pre-deposit purposes, the dispute concerned whether the value of imported goods had to be loaded with amounts covered by an engineering contract, operating licence fee and service agreement. The tribunal waived pre-deposit and directed that no coercive recovery steps be taken until further orders, while listing the appeals for final hearing.

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Issues: Whether, for the purpose of pre-deposit, the appellants were required to load the value of the imported goods by adding the amounts covered by the engineering contract, operating licence fee and service agreement.

Outcome: The pre-deposit was waived and no coercive steps were to be taken for recovery until further orders; the appeals were listed for final hearing.

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