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2014 (8) TMI 344 - CESTAT AHMEDABADWaiver of pre deposit - Business Auxiliary Services and Cargo Handling Services - appellant had bagged the Urea and distributed the same under the Essential Commodity Act - Held that:- Appellant has filed Bills of Entry and discharged appropriate assessed customs duty as importer - appellant has bagged the said fertilizer in bags as per the directions of the Govt. of India as Urea is controlled item - it is also brought to our knowledge that in the said import, there is sale of Urea from the Government of India, which is very clear from facts that appellant has paid for imported Urea to Government of India - amount, if paid to the Government of India for further conducting activities of bagging and distribution of the said Urea, prima facie, it seems that there is purchase of Urea and sale, which is again as per the Government of India's directions - prima facie, appellant has made out a case for unconditional waiver.- Stay granted.
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