TMI Blog2014 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the subject consignment. According to the authorities, these confessional statements coupled with the fax message would be enough to raise differential duty demand on the importer and to penalise them - the aforesaid fax message pertained to later imports - valid reason for the appellants to claim prima facie case. Accordingly, there will be waiver of pre-deposit and stay of recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative for the Revenue submits that the applicant in their statements admitted that they have paid extra consideration to the supplier. 4. After hearing both sides, we find that in the applicant's own case, on the same issue, in respect of bill of entry dated 08.12.2003, value was enhanced by fax message dated 16.07.2005 and the Tribunal by Stay Order No.680, 681/2007, dated 04.07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el that such a demand of duty raised based on any data pertaining to subsequent imports cannot be sustained in law. In this connection, reliance has been placed on the decision of this bench in Visualan Technologies Pvt. Ltd. Vs CC (Sea), Chennai [2007 (211) E.L.T 466 (Tri.-Chennai)], wherein the demand raised by the Commissioner (Appeals) in respect of past imports on the basis of materials relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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