2009 (9) TMI 794

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.... sides. 2. Shri G. Derrick, ld. Advocate appearing for the appellants states that the impugned goods were declared as per invoice but on examination the customs authorities found it to be otherwise and they have revalued the goods at Rs. 3,60,270/- as against the declared value of Rs. 2,69,319/-. He further states that as the appellants did not want to face adjudication, they abandoned the goods ....

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....h sides and keeping in view the fact that a petty penalty amount is involved, we waive the requirement of predeposit of the penalty amount and take up the appeal itself for decision on merit. We find that the proviso to Section 23(2) has been added only with effect from 18-4-2006 whereas the present case relates to 13-6-05 when the impugned Bill of Entry was filed. With regard to the point made by....