2005 (1) TMI 429

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..... pellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The applications for waiver of pre-deposit of duty of Rs. 7,77,848/- Rs. 1,12,173/- confirmed against M/s. Core Emballage Limited and M/s. Wadco Packaging Pvt. Ltd. respectively and penalties of equal amount imposed on these two applicants and for waiver of pre-deposit of penalti .....

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..... the same reason, penalty has been imposed on Shri Rajesh Mehta, who is an Executive Director of M/s. Core Emballage Ltd. and on Shri Inderjit Dhawan, Manager of Wadco Packaging Pvt. Ltd. 2. We have heard Shri Anil Balani for M/s. Rajesh Enterprises and Shri Anand Nanawati for M/s. Wadco Packaging Pvt. Ltd. Shri Inderjit Dhawan and Shri K.K. Srivastava, JDR for Revenue (none appears for M/s. Co .....

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..... n view of the fact that the importers placed before the Customs Authority VBAL containing endorsement of quantity restriction along with Bills of Entry under which Kraft paper was imported and therefore prima facie it cannot be alleged that importers either knowingly and wilfully mis-stated or suppressed any facts from the department so as to invoke to extended period of limitation against them. .....

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