2004 (5) TMI 359

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..... , for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This stay application seeks exemption from pre-deposit of duty and penalty imposed under Order-in-Original No. 25/03-Cus., dated 30-7-2003 of the Commissioner of Central Excise & Customs, Thiruvananthapuram. The total duty demand is over Rs. 38 lakhs. There is an equal amount of penalty. 2. The stay application was origin .....

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..... e aforesaid duty demand has arisen in regard to the import of two consignments - motor parts/condenser through Air Cargo Complex, Thiruvananthapuram vide Bill of Entry No. 3446, dated 21-7-1997 and 3515, dated 25-7-1997 by the appellant. The appellant declared the value of Singapore Dollar 3 FOB per piece for the condensor. The goods were originally assessed provisionally at the declared value and .....

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..... origin. The Commissioner did not accept this explanation as it was the evidence that both imports were of Sanden Corporation Ltd., Japan and the goods were the same. The present appeal is also basically on the same ground. 4. On perusal of the records we are of the opinion that prima facie there is a very strong case against the appellant. While the goods under import at both places were id .....

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