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2013 (8) TMI 852 - CESTAT NEW DELHIMis – declaration - Whether there was mis declaration on the part of the assessee – department was of the view that there was mis declaration on the appellant and they impose the custom duty – Held that:- Prima facie it was case of mis-declaration in the appeal - upon reading of adjudication order the act of the appellant caused prejudice to the Revenue - But court did not express any opinion on such mis-declaration. Stay application - Waiver of Pre deposit – Held that:- pre-deposit has become condition in respect of stay application – 25% of the duty was ordered to be submitted – on such submission rest of the duty to be waived – decided in favour of assessee with conditions.
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