2013 (11) TMI 545

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..... gnments valued at ₹ 67 lakhs, which is lying with the department is not sufficient for waiver of pre-deposit of duty and penalty. It is noticed, prima facie , that there is a communication between the applicant and the supplier regarding the change of classification. It appears that these communications were intended to change the classification for the purpose of evasion of duty. Prima face .....

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..... estigation Branch (SIIB) officers investigated and found that the goods are pesticides and classifiable under Customs Tariff Heading No.38089910. It is also found that the applicant on earlier occasions imported the same goods by mis-declaring and evaded the duty against sixteen bills of entry. By impugned order, the Commissioner confirmed classification of goods under 38089910 and allowed re-expo .....

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..... ill lying with the department, which is sufficient for granting waiver of pre-deposit of the duty and penalty. He further submits that the demand of duty is not sustainable for the reason that it is entirely barred by limitation. It is contended that all the past consignments were accompanied with the composition of the goods and, therefore, there is no suppression that with intent to evade paymen .....

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..... a reported in 2002 (146) E.L.T.19 (S.C.) , which would apply in the case of formulations and retail packing. In the present case, the imported goods is a product and not made for formulation and import in bulk containers, therefore, this decision would not apply. It is not the pesticide formulation. 3. On the other hand, the learned authorised representative submits that they have deliberately .....

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..... ge of classification. It appears that these communications were intended to change the classification for the purpose of evasion of duty. Prima face, there is material available that they have changed the classification for evasion of duty. Hence, the applicant failed to make out a strong prima facie case for waiver of pre-deposit of entire amount of dues. After considering the facts and circumsta .....

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