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TMI Blog2006 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Sekhon, Member (T)]. - The Applicants are engaged in the manufacture and exports of Dyes and other Chemicals. On certain exports effected, the Custom House conducted an enquiry, on the rate of DEPB claimed/obtained by the applicant on such exports. Subsequent to these enquiries, a notice was issued u/s. 124 read with Section 28 of the Customs Act, 1962 regarding alleged mis-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Dibenzanthone and the product "Vat Green-I" mis-declared on different characteristic. 2. The Commissioner has differentiated the decision in case of Kobian ECS India Pvt. Ltd. v. Commissioner of Customs, 2003 (157) E.L.T. 662 claiming that the facts are different and DGFT in this case has clarified vide letter dated 19-12-02 thus there was a wilful mis-declaration, on which the Customs hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of imported goods made, on availing benefit of exemption from duty on clearances against an ineligible DEPB credit. Therefore, prima facie, we find that the appellant have made out a good case, to call for a full waiver of the pre-deposits under the provision of Section 129(E) of the Customs Act, 1962 to hear this appeal. Waiver of pre-deposit and stay of recovery, therefore, pending, hearing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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