2006 (6) TMI 393

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..... [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Applicants filed this application for waiver of pre-deposit of total duty of Rs. 5,87,302/- and penalty of the equal amount. 3. The demand is confirmed on the ground that the applicants took advances as trade deposit/security deposit from their buyers and on the ground that the applicants received development charges in respec .....

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..... rade deposit/security deposit has been received. 5. Keeping in view the facts and circumstances of the case that development charges are taken from the foreign buyers in respect of the goods exported which are not liable for duty and the applicants are paying duty at the same price at which the goods were cleared to the customers from whom they have received trade deposit, prima facie, the appli .....

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