2010 (6) TMI 368

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....sp; Shri T.M. Subramanian, Advocate, for the Appellant. Shri M. Vivekanadan, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This application filed by M/s. Hindustan Aeronautics Ltd. (HAL) seeks waiver of pre-deposit of duty of Rs. 3,92,467/- and applicable interest confirmed against them. HAL had imported six pieces of 'Cargo Sling' under bill of entry No. 942638 dat....

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.... department examining the same. He submits that under the liberalized procedure, the appellants are supposed to declare the goods imported correctly. The authorities came to doubt the correctness of the classification declared subsequent to the clearance of the goods. The appellants had received an opportunity to canvas its case before adjudication and thus, the impugned items came to be classifie....