2009 (3) TMI 777

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....Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : Jyoti Balasundram, Vice-President]. -  We have heard both sides on the application for waiver of pre-deposit of penalty of Rs. 21,50,000/- imposed upon the applicants herein on the ground that they had deliberately misdeclared the value of dryer parts, heaters and cooler parts imported by them by non-inclusion of the design c....

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....o misdeclaration of description. The applicants, however, submit that the above declarations were made by mistake revised invoice deleting the words "customs purpose only" was filed and letter dated 27-8-08 was filed stating that the import was of part consignment out of the total order value of Australian Dollar 10,60,000 and proof to the above fact was submitted to the customs authorities; that ....