2013 (8) TMI 34

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..... osit as enough security to hear and dispose the appeals - the issue involved in these cases was debatable one – Assesses had stated that the amounts were still lying with the Department - Since 50% of the duty liability and 50% of the penalty imposed on the main appellant stand deposited – waiver of pre deposit allowed – stay granted. - Appeal No.C/11920-11922/2013 - - - Dated:- 23-7-2013 - Mr. .....

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..... which was brought in for ship breaking by the appellant. Revenue authorities are of the view that the appellant has not declared these fishing hooks along with the vessel and hence there is a mis-declaration. It is also the finding of the lower authorities that the said fishing hooks are second hand and hence liable to duty. We find that from record that the appellants were directed to deposit 50% .....

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