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2017 (10) TMI 718 - HC - CustomsPre-deposit - demand of 50% of pre-deposit - Misdeclaration of imported goods - under-declaration - the case of the respondent-revenue is that the goods imported were under declared and custom duty was paid on declared value. The amount corresponding to the declared value was being paid to the supplier through normal banking channels. It is alleged that the additional amount being the difference between the actual transaction value and the declared value was being sent through Hawala transaction or through telegraphic transfers from the places like Singapore etc. Held that: - Only because certain contentions were not raised by the appellants, an order of remand cannot not be made - the impugned order dated 6th June 2014 is just and fair. No modification is warranted. No substantial question of law arises in these appeals. Though we had shown inclination to extend the time granted to deposit the amount, under the said order, the learned senior counsel for the appellants stated that the appellants are not in a position to comply with the said order - appeal dismissed - decided against appellant.
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