https://www.taxtmi.com/caselaws?id=120580 The Tribunal treated the request as one for pre-deposit discretion under the Customs Act and examined whether the appellant had shown prima facie illegality in the valuation order or undue hardship. It found that the remand had limited the exercise to revaluation on the basis of transaction value of similar goods, and that the Commissioner had acted in accordance with those directions. The year-wise comparison of similar goods, adjustments for alcoholic strength, and rejection of quantity discount for want of supporting evidence did not disclose prima facie illegality. The plea for complete waiver was therefore rejected, though interim stay was allowed on deposit of the adjudicated duty within time. en-us Tue, 26 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 13:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120580 The Tribunal treated the request as one for pre-deposit discretion under the Customs Act and examined whether the appellant had shown prima facie illegality in the valuation order or undue hardship. It found that the remand had limited the exercise to revaluation on the basis of transaction value of similar goods, and that the Commissioner had acted in accordance with those directions. The year-wise comparison of similar goods, adjustments for alcoholic strength, and rejection of quantity discount for want of supporting evidence did not disclose prima facie illegality. The plea for complete waiver was therefore rejected, though interim stay was allowed on deposit of the adjudicated duty within time. Case-Laws Customs Tue, 26 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120580