2009 (6) TMI 758

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....e Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The applicants filed this application for condoning the delay of Four days in filing the appeal. In view of the reasons given for condoning the delay, the delay is condoned and the COD allowed. 3. The applicant also filed application for waiver of duty of Rs. 1,05,39,312/- and penalty of the equal amo....

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.... 00 of the tariff against the claim made by the applicant under Sub-Heading No. 6201 99 90 of the tariff. The contention is that as the full description of the goods by claiming an appropriate heading were given in the bill of entry, therefore no suppression can be alleged against the applicant. 5. The contention of Revenue is that as per the chapter note 8 of the chapter 62 of the Tariff wh....