Pre-deposit and recovery stay turned on prima facie acceptance of stock-lot valuation and rejection of value loading.

On a prima facie view, the goods were treated as stock lots and the differential duty demand based on loading of value was not upheld at this stage. As a result, the appellants were not required to make pre-deposit of the duty and penalty, and recovery of those amounts was stayed pending disposal of the appeal.

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Issues: Whether the appellants were required to make pre-deposit of the differential duty and penalty, and whether recovery of such amounts should be stayed pending appeal.

Outcome: On a prima facie view, the goods were treated as stock lots and the demand based on loading of value was not upheld at this stage; pre-deposit of duty and penalty was dispensed with and recovery was stayed pending the appeal.

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