https://www.taxtmi.com/caselaws?id=257180 Disputed customs valuation weakened the importer's claim for complete waiver of pre-deposit because the declared value of brass goods was lower than the contemporaneous value of brass scrap, and the supplier's purchase invoices from manufacturers were not produced. On that factual basis, the appellant failed to show a strong prima facie case for full stay of recovery, and the pre-deposit already made during investigation was treated as insufficient to protect the Revenue's interest. The appellant was therefore required to deposit a further amount within the stipulated time, and the balance demand, interest, and penalty would remain stayed only on compliance. en-us Mon, 08 Dec 2014 00:00:00 +0530 Wed, 04 Mar 2015 05:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257180 Disputed customs valuation weakened the importer's claim for complete waiver of pre-deposit because the declared value of brass goods was lower than the contemporaneous value of brass scrap, and the supplier's purchase invoices from manufacturers were not produced. On that factual basis, the appellant failed to show a strong prima facie case for full stay of recovery, and the pre-deposit already made during investigation was treated as insufficient to protect the Revenue's interest. The appellant was therefore required to deposit a further amount within the stipulated time, and the balance demand, interest, and penalty would remain stayed only on compliance. Case-Laws Customs Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257180