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2014 (11) TMI 787 - AT - CustomsWaiver of pre deposit - Valuation of HCG 3 mm strip and LH 3 mm strip - identical goods had been imported at an enhanced value, during the comparable period at other Custom station - Held that:- No evidence has been produced that the submission of the Managing Director that one of the import was in bulk and the other was in retail packs has not been considered, has not been verified and has not been investigated. At the same time, there is not even an observation why this claim was not accepted. Both of them have held that the goods are identical. Similarly the supplier s letter also has been ignored. It is also not on record that the samples were drawn in both the places and the samples are similar. It is also not on record that the goods have been examined by any of the officers or recovered to examine this aspect. Prima facie, we find that appellant has a strong case on merits and therefore the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal - Stay granted.
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