TMI Blog2017 (2) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... were recovered from the premises of the applicants and the DRI alert was also issued after importing the impugned goods - prima-facie the charge of under valuation is not sustainable against the applicants, therefore, the applicants made out a case for the complete waiver of pre-deposit - the pre-deposit of entire amount of duty along with interest and various penalties imposed on both the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty. Later on, on the basis of certain investigation going on, in the case of certain importers located in Ahmadabad and DRI alert was issued that there is a case of under valuation by the applicants, therefore, the goods were detained at the factory premises of the applicant. On the basis of investigation conducted at the end of importer located in Ahmadabad, it was alleged agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation sample were drawn and same were tested and found as declared by the applicants. Therefore, there is no miss-declaration of the description and quantity of goods. At this stage the Ld. Counsel prayed that the goods may be released and waiver of pre-deposit of impugned demand may be waived. 4. On the other hand Ld. A.R. supported the impugned order and submitted that as there was DRI al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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