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2015 (12) TMI 62 - AT - CustomsEvasion of Customs duty - Undervaluation of the goods - Held that:- in the case of one of the Appellants, M/s American Almond Corporation, in Para 5.4 of their reply to the show cause notice dated 26.11.2009, read with Annexure 3 thereto, had given evidence of contemporaneous imports of poppy seeds to support the transactional value and had further called upon the Revenue to verify and satisfy itself of these particulars as well as those of other imports (which the Appellants could not furnish evidence of) but which could easily be ascertained by the Revenue by accessing the NIDB-DOV database. The impugned order does not even advert to this aspect of the matter. - appellants have made out a strong case in their favour for grant of stay. Accordingly we grant waiver from pre-deposit of dues adjudged against the appellants and stay recovery thereof during the pendency of the appeals - Stay granted.
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