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2013 (8) TMI 34 - CESTAT AHMEDABADWaiver of pre deposit - Misdeclaration of goods- duty liability on Tuna Fishing Hooks - imported along with vessel which was brought in for ship breaking by the assesse – Revenue were of the view that the assesse had not declared the fishing hooks along with the vessel - Held that:- The deposit as enough security to hear and dispose the appeals - the issue involved in these cases was debatable one – Assesses had stated that the amounts were still lying with the Department - Since 50% of the duty liability and 50% of the penalty imposed on the main appellant stand deposited – waiver of pre deposit allowed – stay granted.
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