Notified-goods coverage under Customs law and prima facie valuation evidence justified waiver of pre-deposit of penalty.

Seized laser discs were found not to fall within the notified-goods regime under Section 123 and Chapter IVA of the Customs Act, and the appellant had produced material supporting lawful importation. The valuation material on record did not justify the higher market value proposed by the department, so the pre-deposit issue was assessed prima facie on that basis. The appellant was held entitled to waiver of pre-deposit of the penalty amount.

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Issues: Whether the seized laser discs were covered by the notified-goods regime under Section 123 and Chapter IVA of the Customs Act, and whether the appellant was entitled to waiver of pre-deposit of penalty.

Analysis: The order records that the discs were not shown to fall within the purview of Section 123 or Chapter IVA of the Customs Act. It also notes that the appellant had placed material to support lawful importation and that the available valuation material did not justify the higher market value suggested by the department. On these considerations, the demand for pre-deposit was examined on a prima facie basis.

Conclusion: The appellant was held entitled to waiver of pre-deposit of the penalty amount.

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