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TMI Blog2005 (2) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Shobha L. Chary, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. There are two appeals arising from two separate Commissionerates - one at Hyderabad and one at Chennai. As the company is situated within the jurisdiction of this Bench, he has filed a misc. application seeking permission to retain the appeals in this Bench. The misc. application is allowed. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Examiner s Report, the assessments were finalised. The DRI took up investigation with regard to the two consignments imported during the year 2001 and the samples drawn from those consignments had been sent to EPTRI for analysis, which reported that it may be inferred that the material is Hazarduous , which cannot be imported. According to the appellants, the department was fully aware of all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn and not for those for which no samples were either drawn or samples were drawn but no test reports were undertaken. He also cited following judgments: (i) Ganapathy International v. CCE, West Bengal - 2001 (130) E.L.T. 370 (Tri-Kolkata); (ii) Ansun System Consulting Pvt. Ltd. v. CC, Kolkata - [2005 (179) E.L.T. 511 (Tri.) = 2005 (66) RLT 677 (T-Del.)]; (iii) Karnataka Chemsyn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich seeks for total waiver of the amount and for listing the appeals along with the pending matter which is coming up for hearing on 22nd March, 2005. 5.The learned JCDR defended the order and justified the action taken by the DRI and the department. She submits that the report clearly indicated the hazardous waste and they cannot be imported. Therefore, the change of classification for demandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and it cannot be said that there was mis-declaration with an intention to evade duty and to take advantage of the Import and Export Policy in importing the prescribed goods. The stay applications are allowed unconditionally granting waiver of pre-deposit of duty and penalties and staying its recovery till the disposal of the appeal. As the appeals pertaining to the same issues are coming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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