https://www.taxtmi.com/caselaws?id=98588 A prima facie case supported waiver of penalty pre-deposit and stay of its recovery, because the value enhancement rested on a document that did not, on its face, appear sufficient to prove price. However, no prima facie basis was shown to stay operation of the adjudication order on valuation or to grant related relief on the bank guarantee, because comparative values from other Custom Houses were not shown to concern goods of the same type and quality. The penalty deposit was therefore waived and recovery stayed, while the broader stay request was declined. en-us Thu, 02 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98588 A prima facie case supported waiver of penalty pre-deposit and stay of its recovery, because the value enhancement rested on a document that did not, on its face, appear sufficient to prove price. However, no prima facie basis was shown to stay operation of the adjudication order on valuation or to grant related relief on the bank guarantee, because comparative values from other Custom Houses were not shown to concern goods of the same type and quality. The penalty deposit was therefore waived and recovery stayed, while the broader stay request was declined. Case-Laws Customs Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98588