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2014 (3) TMI 757 - CESTAT CHENNAIWaiver of pre deposit - Valuation - import from parent company (related person) - case of the Revenue is based on a document called "Fragrance Ingredients Business Unit" (FIBU) Price List. - appellant contended that FIBU price list and prices for samples cannot be a basis for deciding the value of regular imports which involve large quantities - Held that:- pre-deposit of Rs.20 lakhs would be sufficient for admission of the appeal and it is ordered accordingly. We direct the applicant to deposit Rs.20 lakhs within a period of eight weeks from today. Subject to such pre-deposit, there shall be stay on collection of balance dues arising from the impugned order till the pendency of the appeal - Conditional stay granted.
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