2005 (4) TMI 481

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....Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. - The applicant seeks waiver of duty demand of over Rs. 36 lakhs and equal amount of penalty. 2.The demand is in respect of 13 consignments declared as "Beads" which were imported by the appellants from Hongkong. Upon investigation, it was certified that the samples drawn were "8 faceted stones" by....