2009 (12) TMI 774

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....nt. 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 has been imposed under Section 112(a....