https://www.taxtmi.com/caselaws?id=212285 In a customs valuation dispute, the interim relief discussion turned on whether the valuation order remained within the show cause notice and whether the enhanced value was supported by reliable contemporaneous comparable import evidence. The notice proposed valuation under Rule 5 of the Customs Valuation Rules, 1988, but the adjudication proceeded under Rule 8, indicating a departure from the stated basis. The material relied on by the department was not shown to be contemporaneous or sufficiently comparable. On that basis, a prima facie case for complete waiver of pre-deposit and stay of recovery was found to exist. en-us Mon, 08 Aug 2011 00:00:00 +0530 Mon, 27 Feb 2012 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212285 In a customs valuation dispute, the interim relief discussion turned on whether the valuation order remained within the show cause notice and whether the enhanced value was supported by reliable contemporaneous comparable import evidence. The notice proposed valuation under Rule 5 of the Customs Valuation Rules, 1988, but the adjudication proceeded under Rule 8, indicating a departure from the stated basis. The material relied on by the department was not shown to be contemporaneous or sufficiently comparable. On that basis, a prima facie case for complete waiver of pre-deposit and stay of recovery was found to exist. Case-Laws Customs Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212285