2009 (3) TMI 777

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..... or the Respondent. [Order per : Jyoti Balasundram, Vice-President]. We have heard both sides on the application for waiver of pre-deposit of penalty of Rs. 21,50,000/- imposed upon the applicants herein on the ground that they had deliberately misdeclared the value of dryer parts, heaters and cooler parts imported by them by non-inclusion of the design charges, in order to evade payment .....

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..... licants, however, submit that the above declarations were made by mistake revised invoice deleting the words customs purpose only was filed and letter dated 27-8-08 was filed stating that the import was of part consignment out of the total order value of Australian Dollar 10,60,000 and proof to the above fact was submitted to the customs authorities; that they were not aware that design charges .....

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..... the circumstances, it cannot be held that the importers were prima facie guilty of misdeclaration of value with intent to evade payment of duty. Therefore, prima facie, the penal provisions of Section 112(a) of the Customs Act for rendering goods liable for confiscation under Section 111(m) of the Customs Act are not attracted against the applicants. We, therefore, waive the pre-deposit of penalty .....

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