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2017 (2) TMI 872 - AT - CustomsWaiver of pre-deposit, interest and penalty - under valuation - import of Polyester Spun Yarn - Held that: - the demand of duty has been confirmed against the applicant on account of e-mails/documents recovered from other importers of similar goods. No incriminating documents were recovered from the premises of the applicants and the DRI alert was also issued after importing the impugned goods - prima-facie the charge of under valuation is not sustainable against the applicants, therefore, the applicants made out a case for the complete waiver of pre-deposit - the pre-deposit of entire amount of duty along with interest and various penalties imposed on both the applicants waived - goods to be released - appeal allowed - decided in favor of applicants.
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