2005 (11) TMI 307

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.... Shri K.S. Reddy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Both the stay applications pertaining to the importers are taken up together for consideration. The appellants imported non-edible crude grade palm oil to an extent of 2000.452 Mts in the case of M/s. Kedia Overseas and 1000.862 Mts in the case of M/s. Foods. Fats & Fertilizers Ltd. The appellants h....

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.... v. B. Arunkumar's International Ltd. - 2004 (177) E.L.T. 152. The counsel submits that there is no misdeclaration as all the details had been furnished and the department was aware of the details and question of suppression or misdeclaration does not arise. 2. Learned DR defends the order and submits that they have to deposit differential duty, fine and penalty if they seek to re-export t....

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....ations, the appellants are entitled to seek re-export of the goods without payment of fine and penalty at this stage. As they have made out a strong case on merits, the requirement of pre-deposit of fine and penalty in respect of 500 Mts provisionally cleared is also waived. As the re-export of the goods is subject to payment of appropriate differential duty in terms of the order, therefore, learn....