2013 (8) TMI 798

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....ppellant : Shri A. Mohammed Ismail, Adv For the Respondent : Shri Parmod Kumar, Jt. Commissioner (AR) Both the applications are arising from a common order and therefore both are taken up together for disposal. 2. The relevant facts of the case in brief are that the importer M/s. YK Enterprises imported under the declaration "ceramic ware dinner set". The goods were detected to be "opal g....

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....here is no dispute that the goods are mis-declared. The contention of the learned counsel is that it is not a case of willful misdeclaration. This could be determined after hearing the appeal at length. In view of that the applicants have not made out a prima facie case for waiver of predeposit of the entire amount of penalty. The learned counsel also submits that they have deposited the duty amou....