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TMI Blog2000 (3) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashtana, Member (T)]. In this stay application by revenue, it is prayed to stay the operation of the Order-in-Appeal No. C.Cus. 522/99, dated 26-8-99 passed by the Commissioner of Customs (Appeals) mainly on the ground that the learned Commissioner could have remanded the issue of undervaluation of ginger imported. 2. Briefly, the respondents imported ginger and declared transaction value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal impugned may be stayed. He reiterates the grounds of the stay which are identical to the revenue appeal s grounds. 4. Heard Shri S. Murugappan, learned Advocate for the importer/respondents, who reiterates the memo of cross objection filed on 7-2-2000. He submits that his claim before the first appellate authority on contemporaneous imports at US $ 800 per MT was not a new claim b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ror in the Order-in-Appeal impugned. We also find that since the interests of revenue are secured by a bond and bank guarantee covering the differential amount of duty arising out of the difference in valuation declaration of US $ 1200 per MT and US $ 800 per MT, therefore, there is no need to grant any stay against the order, particularly because the goods are cleared out of customs charge. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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