https://www.taxtmi.com/caselaws?id=115115 On a prima facie view, valuation could not be enhanced to USD 300 per MT while still sustaining a finding of violation under Section 111(d) of the Customs Act, 1962, along with redemption fine and penalty. The earlier remand had proceeded on the basis that, if that valuation was adopted, the offer of SIL would be accepted and the goods released without liability for breach of the EXIM Policy. In this context, full waiver of the pre-deposit requirement was granted and recovery was stayed pending final disposal of the appeals. en-us Tue, 15 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 18:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115115 On a prima facie view, valuation could not be enhanced to USD 300 per MT while still sustaining a finding of violation under Section 111(d) of the Customs Act, 1962, along with redemption fine and penalty. The earlier remand had proceeded on the basis that, if that valuation was adopted, the offer of SIL would be accepted and the goods released without liability for breach of the EXIM Policy. In this context, full waiver of the pre-deposit requirement was granted and recovery was stayed pending final disposal of the appeals. Case-Laws Customs Tue, 15 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115115