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2015 (2) TMI 1002 - AT - CustomsWaiver of pre deposit - Misdeclaration of value of goods - Demand of differential duty - Penalty u/s 112(a) - Held that:- chart showing comparison of the value declared at the time of export in Turkey and declared in India prepared by the First Secretary (Trade), Embassy of India, Moscow on the basis of documents of Turkish Customs would show that the exporter declared in Turkey as US$ 2500 per MT and it was declared in India as US$ 750 per MT. On a perusal of the invoice dt. 24.3.2006 of the supplier to the applicant would show that the value was declared as US$ 2500 per MT without reference on Turkish attested documents. We find that no attempt was made to get English translation of the Turkish documents from their supplier. applicant failed to make out a strong prima facie case for waiver of predeposit - Partial stay granted.
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