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2013 (10) TMI 572 - CESTAT CHENNAIWaiver of Pre-deposit – Mis-declaration of Value – Duty Evasion – Confiscation of goods – Redemption fine - The case made out against the applicant was that the applicant made available his Importer and Exporter code to another person who imported goods declared as Artificial Stones and Imitation Stones by filing Bill of Entry in Applicant’s name - Held that:- Revenue contended that the Bills of Entry were filed in the name of the applicant and therefore the applicant had acted in a manner which helped evasion of payment of duty and hence the penalty imposed was legal and proper – Considering the submissions of both sides, the applicant was directed to pre-deposit - stay granted partly.
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