2006 (3) TMI 635

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..... er per : S.L. Peeran, Member (J)]. The appellants are required to pre-deposit duty amount of Rs. 6,17,435/- in terms of the impugned order. This is a second round of litigation. The Tribunal, West Regional Bench at Mumbai had remanded the case with a specific direction to examine the case as to whether the imported granules has got the capacity of shrink. If so, then the benefit of Andhra P .....

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..... on the test result produced by the Central Institute of Plastics Engineering Technology. 3. The learned JDR submits that this evidence was not placed before the Commissioner and therefore, it cannot be relied on as samples were not drawn under the Customs custody. Once the goods are cleared by the Customs, the evidence of this nature cannot be accepted. He relies on the Apex Court ruling in t .....

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..... it a sum of Rs. 2,00,000/- (Rupees Two lakhs only) within a period of two months and on such deposit, the pre-deposit of balance duty stands waived and recovery stayed till the disposal of the appeal. Call on to report compliance on 6th June, 2006. Non-compliance of this order will entail dismissal of the appeal in terms of Section 129E of the Customs Act. (Dictated and pronounced in the open co .....

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