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TMI Blog2013 (12) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant imported consignments of batteries and fluorescent tubes. The value of consignment of batteries declared by them was Rs.3,66,630/- which was enhanced to Rs.35,35,000/- and the value of fluorescent tubes declared was Rs. 2,72,700/- which was enhanced to Rs. 16,36,200/-. The consignments were imported in the year 2009 and the same were released on execution of bond for the value of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngineer and resorted to the enhancement of the value. At any rate, they have already furnished bank guarantee for the entire differential duty involved and, therefore, he seeks waiver of predeposit of dues as per the impugned order and stay of recovery of the same till the disposal of the appeal. 4. The learned Deputy Commissioner (AR), reiterating the findings and reasoning of the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods after giving bank guarantee as directed by the Hon'ble High Court. 6. We hold that, in the facts and circumstances of the case, the appellants have not made out a strong case for full waiver of differential duty involved especially when the goods have already been cleared and sold in the market. No financial hardship has also been pleaded except stating that they would be put to hard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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