https://www.taxtmi.com/caselaws?id=123726 In a valuation dispute, a prima facie case for waiver of pre-deposit and stay of recovery was made out where enhancement of assessable value relied on contemporaneous imports and NIDB data, but the relevant particulars were not disclosed in the show-cause notice or impugned order; reference to global crude oil price hikes, not forming part of the notice, further weakened the interim basis for enhancement. The appellants were therefore granted waiver and stay. The request for out-of-turn hearing was also allowed because demurrage, detention charges, and the risk of deterioration and devaluation of the imported goods were not disputed, and the appeal was listed for early hearing. en-us Wed, 25 Jun 2008 00:00:00 +0530 Wed, 19 Sep 2012 16:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123726 In a valuation dispute, a prima facie case for waiver of pre-deposit and stay of recovery was made out where enhancement of assessable value relied on contemporaneous imports and NIDB data, but the relevant particulars were not disclosed in the show-cause notice or impugned order; reference to global crude oil price hikes, not forming part of the notice, further weakened the interim basis for enhancement. The appellants were therefore granted waiver and stay. The request for out-of-turn hearing was also allowed because demurrage, detention charges, and the risk of deterioration and devaluation of the imported goods were not disputed, and the appeal was listed for early hearing. Case-Laws Customs Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123726