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2010 (8) TMI 248 - AT - CustomsWaiver of pre-deposit – Demand - DEPB fraud - Prima facie, there is no evidence on record to bring out that there has been any evasion of duty in the form of utilisation of any of the DEPB scrips - duty demand cannot be fastened against the applicant - penalty under Section 114A which applies when there has been any short levy or non-levy of import duty – waiver of predeposit of duty and penalty
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