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TMI Blog2013 (8) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order the act of the appellant caused prejudice to the Revenue - But court did not express any opinion on such mis-declaration. Stay application - Waiver of Pre deposit – Held that:- pre-deposit has become condition in respect of stay application – 25% of the duty was ordered to be submitted – on such submission rest of the duty to be waived – decided in favour of assessee with conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: "a) the invoice value do not represent correct transaction value and is liable to be rejected under Rule 10-A of the Customs Valuation (Determination of Value of Imported Goods) Rule 1988 and should be determined under Rule 8 of the said Rules. b) the importer has grossly under valued the machines mentioned hereinabove, by suppressing the actual value of the machine with willful i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the total duty amounting to Rs.22,81,831/- attempted to be evaded appears to be liable to be demanded and confirmed under Section 18 (proviso clause) of the Customs Act, 1962 and proviso to section 28 is rightly applicable in this case. d) M/s Welco Overseas Pct. Ltd. have not declared the full duty leviable on the goods imported by them, by resorting to willful mis-statement, fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questionable when learned Adjudicating Authority expressed his analysis in Para 29 of the order as to the methodology adopted by the appellant causing subterfuge to Revenue. At this stage appellant's submission is that Para 29 is not attributable to its case. We are very clear upon reading of Para 30 of adjudication order that act of the appellant caused prejudice to the Revenue. In Para 33 learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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