2007 (1) TMI 390

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....vocate with Kamaljeet Singh and Manish Pushkaran, Advocates, for the Appellant. Shri A.K. Madan, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. These stay applications are directed against the duty demand and penalties made under impugned order dt. 23-10-06. The duty demand is about Rs. 1.3 crores and is in regard to goods import....

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....the export items are not scrap. It is being highlighted that, despite this ruling, the authorities are proceeding to treat the consignment as though it is of scrap. Ld. Counsel would also point out that the market enquiry of Customs authorities in respect of a previous consignment had found that the value was about 128-150 per kg. 3. It is also being pointed out that the appellant had depo....