2005 (5) TMI 389

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.... [Order per : Moheb Ali M., Member (T)]. - This application is for waiver of pre-deposit of penalty imposed under Section 114 of the Customs Act, 1962 arises out of the order of the Commissioner of Customs (Appeals) Mumbai. 2. The applicants sought to export fabrics made out of the one or more man-made filament yarn declaring the value to be Rs. 131/- per meter under the DEPB scheme. The ....