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    <title>2013 (10) TMI 1106 - CESTAT AHMEDABAD</title>
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    <description>Full disclosure of import particulars and invoice details supported waiver of pre-deposit and stay of recovery, because the record did not show suppression of material information and the same goods had earlier been declared under the relevant chapter. The Tribunal held that the plea of limitation and the contention that there was no mis-declaration required consideration at the stay stage. On a prima facie basis, the appellants were therefore entitled to waiver of pre-deposit and stay of recovery of duty, interest and penalties pending disposal of the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=238651</link>
      <description>Full disclosure of import particulars and invoice details supported waiver of pre-deposit and stay of recovery, because the record did not show suppression of material information and the same goods had earlier been declared under the relevant chapter. The Tribunal held that the plea of limitation and the contention that there was no mis-declaration required consideration at the stay stage. On a prima facie basis, the appellants were therefore entitled to waiver of pre-deposit and stay of recovery of duty, interest and penalties pending disposal of the appeals.</description>
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      <pubDate>Thu, 22 Aug 2013 00:00:00 +0530</pubDate>
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