2012 (7) TMI 86

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.... of pre-deposit of an amount of Rs.5,73,17,83/- confirmed as differential duty payable by the appellant on the ground that the appellant imported the goods (Crude Palm Sterin) and merits classification under different heading and is not eligible for the benefit of Notification No.21/2002-Cus, dt.1.3.2002.   2. After hearing both sides for some time on the Stay Petition, we find that the appe....

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....the adjudicating authority for reconsideration of the case based upon the Board s circular.   4. We find that the fair offer made by the ld.Counsel needs to be accepted at this stage as it is an admitted fact that the product imported by them merits the classification under Chapter Heading No.3823.11, if so, appellant is liable to pay the amount of differential duty of that heading. We direc....