2006 (11) TMI 444

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..... : S.L. Peeran, Member (J)]. The appellant is seeking waiver of pre-deposit of Rs. 2 lakhs. They have already deposited Rs. 25,000/-. The imported goods are machinery parts which were imported through bills of entry and the total value of the goods was more than Rs. 28,26,001/-. The value was not accepted and department proceeded to reduce the value. The value was reduced. However, the Commi .....

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..... re the impugned order was passed. Heard learned DR. 2. We are of the considered opinion that the submission made by the counsel have strong force. For the first time we have come across a case where the revenue has proceeded to sell the goods by auction when the assessments were still pending. Prima facie, the procedure is irregular and not as per law. The appellants were entitled for redemption .....

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