2013 (12) TMI 461

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..... of the view that these mobile phones are not capital goods. Therefore, the applicant has failed to make out a case for waiver of pre-deposit of the penalty imposed on them. Accordingly, we direct the applicant to make a pre-deposit of 50% of the penalty imposed on them within four weeks - Decided against assessee. - C/630/2011 - Stay Order No. S/765/2012-WZB/C-I(CSTB) - Dated:- 13-6-2011 - Shri .....

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..... s are old and used ones, and they imported the said goods under bona fide belief. It is also contended that these mobile phones are the capital goods for development of softwares in India. Therefore, they have not violated the EXIM Policy. 4. Heard the learned counsel and considered the submissions made by him. It is an admitted fact that the mobile phones, on examination, were found to be old a .....

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