2005 (3) TMI 516

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..... t. [Order per : V.K. Agrawal, Member (T) (Oral)]. This is an application by M/s. Wintech Inc., for waiver of predeposit of Customs duty amount to Rs. 27,61,075/- and equal amount of penalty plus another penalty of Rs. 1,68,114/-. 2. Shri V. Balasubramanian, ld. Adv., mentioned that the applicants had import second-hand components of photocopier machines; that the value declared by them .....

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..... d in the impugned order and emphasized that the documents, which came into possession of the Department, subsequent to the earlier adjudication clearly revealed that the imported goods had been highly undervalued. 4. We have considered the submissions of both the sides. In view of the fact that the Department had earlier adjudicated the matter and determined the assessable value, under Rule 8 of .....

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