TMI Blog2013 (10) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ider the retraction on the ground that the retraction had not been made before the authority who had recorded their statement - the retraction letter was in fact addressed to the officer who had recorded the statement - The prima facie view of the Tribunal on the basis of which pre-deposit was ordered cannot be sustained – Order was Quashed and set aside - and the Tribunal was directed to hear the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier and SGS Corporation (another similar importer of identical goods from the same supplier), (b) statement of the Director/partner of the appellants admitting the undervaluation of the goods. 3. As regards the e-mail communication between the foreign supplier and SGS Corporation is concerned, admittedly the adjudication in the case of SGS Corporation based on the e-mail communication is still ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prima facie view of the Tribunal on the basis of which pre-deposit was ordered cannot be sustained. 6. Accordingly, the impugned order of the tribunal dated 20-6-2011 is quashed and set aside and the Tribunal is directed to hear the appeal on merits without insisting any pre-deposit. 7. Both the appeals are disposed of in above terms with no order as to costs. - - TaxTMI - TMITax - Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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