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2013 (11) TMI 545 - AT - CustomsWaiver of penalty - Repeated Mis declaration of goods - Commissioner confirmed classification of goods under 38089910 and allowed re-exportation of the goods upon payment of redemption fine - Demand of differential duty - Held that:- live consignments valued at ₹ 67 lakhs, which is lying with the department is not sufficient for waiver of pre-deposit of duty and penalty. It is noticed, prima facie , that there is a communication between the applicant and the supplier regarding the change of classification. It appears that these communications were intended to change the classification for the purpose of evasion of duty. Prima face, there is material available that they have changed the classification for evasion of duty. Hence, the applicant failed to make out a strong prima facie case for waiver of pre-deposit of entire amount of dues - stay granted partly.
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