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2013 (10) TMI 1201 - CESTAT NEW DELHIMis-declaration of Goods – Undervaluation of goods - Waiver of Pre-deposit – Held that:- The adjudication based on the materials recovered from a different importer and used against appellant - Present appellant has not suppressed the import value and there was no mis-declaration - Perused the gravity of the order as to the untruthful disclosure which made appellant’s application dismissed before settlement Commission - Invoices of the import resulted with undervaluation from the incriminating document recovered in the course of the proceeding - Keeping in view the financial difficulty expressed as well as the appropriation and encashment of Bank Guarantee stated, the appellant is directed to deposit the amount in two equal installments – Upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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