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2010 (7) TMI 190 - CESTAT, MUMBAIStay – Import of Container – Secondary evidence produced before Tribunal earlier and Tribunal remanded matter for consideration of same. Commissioner rejected computer print out on ground that it was not secondary evidence. Provision of Section 138C of Custon Act 1962 not taken note of by Commissioner. Held that- assessee expressly or tacitly admitting that they could not establish re export of eight containers. Thus the appellant liable to pre-deposit 1/9th of duty amount. In event of compliance, rest pre-deposit waived
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