2001 (11) TMI 457

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..... Shaikh, JDR, for the Respondent. [Order]. - On hearing both sides I find that the issue is capable of being disposed off. The appeal itself is taken up for disposal on granting waiver of pre-deposit of penalty of Rs. 50,000/-. 2. The appellant imported PCI Display Control Cards and requested that these be detained for proper clearance. Later M/s. AMsoft Data Corporation requested f....

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....sed penalty. Hence the appeal. 3. Shri M.J. Nambiar, Consultant refers to the details of the EOU unit including the possession of the Importer-Exporter Code No. He shows that the computers were cleared under Notification No. 140/91 without payment of duty. He does not press the claim that the value of the Cards was included in the value of the computers earlier cleared but requests clearan....