TMI Blog2013 (8) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv For the Respondent : Shri Parmod Kumar, Jt. Commissioner (AR) Both the applications are arising from a common order and therefore both are taken up together for disposal. 2. The relevant facts of the case in brief are that the importer M/s. YK Enterprises imported under the declaration "ceramic ware dinner set". The goods were detected to be "opal glassware dinner set" and anti-dumping du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared. The contention of the learned counsel is that it is not a case of willful misdeclaration. This could be determined after hearing the appeal at length. In view of that the applicants have not made out a prima facie case for waiver of predeposit of the entire amount of penalty. The learned counsel also submits that they have deposited the duty amount of Rs.9,12,987/-. The-application of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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