https://www.taxtmi.com/caselaws?id=95972 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. en-us Fri, 09 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 13:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95972 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. Case-Laws Customs Fri, 09 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95972