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2014 (5) TMI 205 - CESTAT KOLKATAWaiver of Pre-deposit – Import of HSD - Payment of appropriate duty on the value arrived by Administered Price Mechanism (APM) - Collection of excess amount above the Customs duty - Held that:- Judgment in Indian Oil Corporation Ltd. vs. Commissioner of Customs, Kandla – [2008 (4) TMI 93 – CESTAT, AHMEDABAD] followed - The judgement cited by the Ld. Special Counsel apparently not applicable to the facts of the present case as the same is relating to the imported goods Naptha, which was undisputedly not covered under APM, at the relevant time - Following the precedent decisions, the Applicants have been able to make out a prime facie case for total waiver of pre-deposit dues adjudged - Accordingly all dues adjudged, is waived and recovery stayed during pendency of the Appeal - Stay Petitions allowed – Decided in favour of assesse.
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