2009 (12) TMI 774

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....a Sisupal, JDR, for the Respondent. ORDER We have heard both sides on the application for waiver of predeposit of duty of Rs. 4,69,711/- and penalty of Rs. 13,70,000/-. Duty demand arises as a result of loading of the value of goods declared as old/used digital multifunctional (print and copying) machines imported by the applicants but found to be old and used photocopying machines. Penalty ....

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.... are digital copying machines, they are different from electrostatic photocopiers. Therefore, prima facie, goods in question do not require a licence for valid import and therefore prima facie the importers have not contravened the provisions of Section 111(d). We, therefore, waive predeposit of the penalty and stay recovery thereof pending the appeal. Since the goods are still in the custody of t....