2014 (10) TMI 714

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..... l: The applicant is seeking waiver of pre-deposit of duty, interest and penalty confirmed against them, 2. Brief facts of the case are that the applicant, being a Shipping Agency, had imported 59 containers, free of duty in the year 1994, on an undertaking to re-export them within six months from the date of their importation. As these containers were not re-exported in terms of Notification No. .....

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