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of <h1>CEGAT Chennai Overturns Commissioner's Pre-Deposit Order, Remands for Reconsideration</h1> The Appellate Tribunal CEGAT, Chennai set aside the Commissioner's order requiring the appellants to pre-deposit a penalty for undervaluing imported goods ... Export obligation - Mis-declaration The Appellate Tribunal CEGAT, Chennai ordered the appellants to pre-deposit a penalty of Rs. 2,00,000 for undervaluing imported goods. The Commissioner granted an option to re-export the goods on payment of a fine of Rs. 7,00,000. The Tribunal set aside the order and remanded the matter to the Commissioner to re-consider in light of relevant judgments, waiving the pre-deposit. The Commissioner was directed to re-adjudicate the matter promptly.
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