2013 (2) TMI 172

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....th sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.15,80,994/-, interest and penalty of Rs.3.65 Crores. 3. The applicant manufactured and exported the goods describing as 'Roller for Auto Brake Shoe" and availed DEPB benefit on the said product. The case of the Revenue is that the applicant wrongly described the goods as Roller For Auto Brake Shoe' wher....

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....of customs duty under Sec. 28 of the Customs Act cannot be made. The demand of customs duty can be made from the importer. 5. The applicant submitted that as there is no misdeclaration with intention to avail undue DEPB benefit, the applicant are not liable to penalty. 6. Revenue relied upon the findings of the lower authority to submit that as the applicant were clearing the goods to DTA ma....