2013 (11) TMI 636

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..... for waiver of predeposit of duty of Rs.80,07,515/- along with interest and penalty. After hearing both sides and on perusal of the records, we find that the applicant imported used injunction moulding machine. After thorough investigation by the DRI, it was found that the goods were undervalued. Accordingly, the adjudicating authority re-determined the value in respect of the previous imports. On .....

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..... f Annexure B are directly relatable to the Bill of Entry. 2. We find that in respect of Annexure - A there is specific evidence available as revealed from the impugned order. In respect of Annexure 'B' and 'C' we find force in the submission of the learned AR. The applicant has failed to make out a prima facie case for total waiver. In this context, the learned counsel submits that they have alre .....

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