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2013 (10) TMI 1106 - AT - CustomsMisdeclaration of Goods - Import of steel under advance authorization scheme - non-alloy steel or alloy steel. – Notification No.21/2002 – Classification of Goods - Waiver of Pre-deposit - The main appellant had mis-declared the description of the goods imported by them in order to avail in-eligible benefit of Notification No.21/2002 and also by mis-classifying the imported product under Chapter 7208 – Held that:- It can be seen from the records that the appellant had been making these declarations on various Bills of Entry and the details as given in invoice, were matching with the declaration made by the appellant - Based upon such declaration, it was to be noted that the appellant had not kept back any information from the Department and hence the claim of the appellant that the demand of duty is hit by limitation, seems to be on stronger wicket and needs consideration - Be that as it may, it was also undisputed that the item SAW pipes manufactured by the appellant had to conform to standard of American Petroleum Industry i.e. API and it should be manufactured only out of grade of stainless steel as indicated therein – the appellant had made out a case for waiver of pre-deposit the amounts involved - Applications for waiver of pre-deposit of amounts involved were allowed and recovery stayed till the disposal of appeals – Stay granted.
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