https://www.taxtmi.com/caselaws?id=113569 The appellants successfully sought retention of the file within the jurisdiction of the Bench. The Tribunal directed the appellants to pre-deposit Rs. 45 lakhs for the appeal hearing, with the balance of duty waived and recovery stayed until appeal disposal. The Tribunal noted the appellants' argument regarding the high commercial value and quantity levels of their imports but ultimately upheld the loading of value by 17.83% instead of 20%. The appellants were allowed to apply for an early hearing of the appeal after meeting the pre-deposit obligation. en-us Tue, 15 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 18:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113569 The appellants successfully sought retention of the file within the jurisdiction of the Bench. The Tribunal directed the appellants to pre-deposit Rs. 45 lakhs for the appeal hearing, with the balance of duty waived and recovery stayed until appeal disposal. The Tribunal noted the appellants' argument regarding the high commercial value and quantity levels of their imports but ultimately upheld the loading of value by 17.83% instead of 20%. The appellants were allowed to apply for an early hearing of the appeal after meeting the pre-deposit obligation. Case-Laws Customs Tue, 15 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113569