9911796707
TMI Blog2006 (11) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (Appeals) of depositing the differential duty and direct him to dispose of the appeal on merits within three weeks – petitioner will not claim for the exemption from pre-deposit on the basis of this order - 20525 of 2006 - - - Dated:- 20-11-2006 - Y.R.MEENA, Acting C.J. and A.S.DAVE, J. [Order (Oral)].- 1. In this writ petition, the impugned order dated 29.08.2006 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods imported by the petitioner were undervalued, therefore, this is a fit case wherein customs duty and penalty were required to be imposed by the Customs Authorities. The Revenue further submits that in view of the above, there is no case for exempting the petitioner from the pre-deposit of duty and there is nothing wrong with the directions of the Commissioner of Customs (Appeals) given i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-Rule (2) of Rule 4. He further submits that when the goods of the petitioner do not fall under sub-Rule (2) of Rule 4, it cannot involve provisions of Rule 10, especially, when all the relevant documents were submitted before the Authorities and the said documents are in the hands of the Authorities. The petitioner was unable to produce a document which is beyond the reach of the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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