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2015 (3) TMI 586 - CESTAT CHENNAIWaiver of predeposit of duty - Undervaluation of goods - Held that:- It is found on e-mails of applicant to foreign supplier recovered from the seized hard disc, statements etc. that the applicant had been making arrangements for transfer of funds to the manufacturer of goods. The documents were examined through Government Examiner of Questioned Documents (GEQD) who was cross-examined. It appears that the applicant failed to refute any of the evidences. It is also noted that the applicant admitted undervaluation of 3 Bills of Entry and the value of which was mostly same in the other Bills of Entry. - applicant failed to make out a prima facie case for waiver of entire amount of duty along with interest and penalty. - Partial stay granted.
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