2013 (2) TMI 172

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..... pplication for waiver of pre-deposit of duty of Rs.15,80,994/-, interest and penalty of Rs.3.65 Crores. 3. The applicant manufactured and exported the goods describing as 'Roller for Auto Brake Shoe" and availed DEPB benefit on the said product. The case of the Revenue is that the applicant wrongly described the goods as Roller For Auto Brake Shoe' whereas in fact the goods were 'Slack Adjuster A .....

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..... ct cannot be made. The demand of customs duty can be made from the importer. 5. The applicant submitted that as there is no misdeclaration with intention to avail undue DEPB benefit, the applicant are not liable to penalty. 6. Revenue relied upon the findings of the lower authority to submit that as the applicant were clearing the goods to DTA market as Slack Adjuster Assembly and therefore the .....

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..... Now the Revenue wants to deny the benefit on the ground that Roller for Auto Brake Shoe are different from Slack Adjuster Assembly. In these circumstances, as the applicant declared Slack Adjuster Assembly also in the Shipping Bill, prima facie, there is merit in the contention that the allegation of misdeclaration or suppression of fact is not sustainable. Hence pre-deposit of dues is waived and .....

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