2009 (12) TMI 832

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.... the Respondent. ORDER This application seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 15,94,339/- demanded by the original authority under Section 28 of the Customs Act. The appellate authority has sustained the demand of duty. After examining the records and hearing both sides, we find that the appellant had imported certain capital goods under a project import ....

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....project import. In the second round of litigation, the original authority once again passed an adverse order, stating inter alia that the assessee had failed to produce the requisite documents. It is this order of the original authority, which stands upheld by the Commissioner (Appeals). 2. After hearing both sides and considering the submissions, we find that there is no dispute with regard to....

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....along with reconciliation statement. It appears, at this juncture, many of these documents in original are not available with the assessee. The question therefore is whether the procedural requirements under Regulation No. 7 can be held to have been substantially met by the assessee. The learned Consultant has, in this connection claimed support from the Tribunal's decision in the case of Polyplex....