2006 (3) TMI 376

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....Appellant. Shri U.H. Jadhav, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 2,06,97,320/- and identical amount of personal penalty on the firm and a penalty of Rs. 10,000/- each on the two Directors of the appellant-firm, the other two appellants. The demand s....

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.... imported item and inasmuch as they were supplying the same to various Television Broadcasting Companies, they should have classified the goods as parts of Broadcasting Equipment falling under Chapter Heading 85 of the Customs Tariff Act. As such he has held that the extended period of limitation is applicable, as knowing that the goods are to be used in edit control, they deliberately misclassifi....