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2006 (12) TMI 250 - AT - CustomsWaiver of pre-deposit - Duty drawback - The finding regarding non-export to Russia has been reached based on a letter from the Indian Embassy in Moscow, that the appellant’s buyers either did not exist at all or they had not carried out any import transaction - Held that: demand for return of drawback amounts merely on the ground of non-export to Russia may not be sustainable - waiver is granted in regard to demands made on the ground of non-export There is evidence supporting the revenue’s finding that some of the export consignments had been grossly over valued. Therefore, the appellant is directed to make a deposit of Rs. 2.5 crores within a period of 8 weeks from today - Appeal is dismissed
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