2000 (7) TMI 467

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....R, for the Respondents. [Order per : G.N. Srinivasan, Member (J)]. -  This is an Application (No. 377/2000) for early hearing of the appeal and application CUS/1249/2000/Mum. is an application of waiver of payment of penalty of Rs. 5 lakhs. These two applications have been filed in the Appeal filed by the importer who is having 100% E.O.U. at SEEPZ, Mumbai. The appellants have exported ....

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....ants and pleaded before us that in respect of the valuation the mistake has occurred. Even then there is no foreign exchange involved as the identity of the goods have been established. It appears that there has been mistake in valuation of the commodity by the New York Office of the appellants. Since the matters related to live consignment, he pleads that the matter may be taken up for final hear....