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2012 (10) TMI 592 - AT - CustomsWaiver of pre-deposit - Mis-declaration – limitation - goods were declared as Condensate by the appellant - Condensate is classified under CTH 2709, whereas the appellants have proposed classification under CTH 2710 - whether the appellants have suppressed the fact or resorted to mis-declaration with intent to evade duty – Held that:- In the case of imports, the goods are assessed by the Customs officers, allowed to be discharged out of the vessel under supervision and in this case, the sample was drawn and therefore, to invoke the limitation, there has to be very strong ground to show suppression or mis-declaration with intention to evade duty. No collusion has been alleged - appellants have a good case since the term ‘Condensate’ itself is a recent term and the quality of Condensate and the specification also vary from source to source - appellants have made out a prima facie case in their favour on limitation - waiver of pre-deposit allowed
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