2010 (12) TMI 75

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..... athry, Member (T) 1.  Heard both sides. 2. The appellants imported the impugned goods and in the Bill of Entry their earlier address Andheri (West) was indicated, where they had registration for dealer.  Subsequently, they had taken a fresh registration with address of Khar.  The impugned order emanates from the proceedings that  subsequent invoice issued by them against the& .....

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..... ised any objection in respect of the similar consignment and no action for duty demand or imposition of penalty has been taken.  As such,  we are of the view that the impugned order needs to be set aside and the relief sought by the appellant is required to be allowed in the facts and circumstances of the case.  Accordingly, after waiving the requirement of pre-deposit, we set aside .....

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