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Issues:
Waiver of deposit of duty and penalty demanded from M/s. Vas Synthetics and individuals Arun D. Mehra and Ashok Pokharkar. Analysis: 1. The impugned order narrates that Vas Synthetics obtained advance licenses under the DEEC scheme by misdeclaring export details to Customs officers. The Commissioner held that since the exports were not made as claimed, duty liability and confiscation apply. Arun Mehra and Ashok Pokharkar were penalized for their involvement. 2. Vas Synthetics argued that duty liability should fall on the actual importer, not the first license holder, and challenged the Commissioner's interpretation of Notification 204/92. They highlighted contradictions in the department's stand on test reports and the denial of re-testing. Mehra's involvement and penalty were also contested. 3. Ashok Pokharkar's advocate claimed bias in the Commissioner's order, stating cooperation in investigations and financial hardship due to license suspension. The department argued Vas Synthetics was the deemed importer, citing a Supreme Court judgment. Pokharkar's involvement in fabricating test reports was confirmed by statements. 4. Prima facie doubts were raised on duty liability falling on Vas Synthetics and the concept of deemed importer. Discrepancies between test reports and declarations were noted, along with the importance of re-testing and the representative nature of sample tests. Mehra and Pokharkar's roles and statements were analyzed. 5. Pokharkar did not retract admissions of document fabrication and financial hardship claims were questioned. His substantial earnings from the transactions were highlighted. Despite a previous deposit, the Tribunal waived further duty deposit for Vas Synthetics but ordered Mehra and Pokharkar to deposit specific amounts within two months to stay recovery. 6. The judgment emphasized compliance by a specific date, showcasing a detailed and thorough analysis of the issues raised in the case. This comprehensive analysis delves into the intricacies of the legal judgment, addressing the arguments presented by the parties involved and the Tribunal's reasoning behind the final decision regarding the waiver of duty deposit and penalties.
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