2013 (10) TMI 1201

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.... PER: D.N.PANDA; Heard both sides and also perused record. Shri Piyush Kumar, ld. Counsel says that the adjudication based on the materials recovered from a different importer and used against appellant. Present appellant has not suppressed the import value and there was no mis-declaration. The appellant is also suffering from financial difficulties for which realization of the demand shall ....

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....om para 40 of the impugned order suggested that the documents were against the appellant and undervaluation is established. 4. Keeping in view the financial difficulty expressed as well as the appropriation and encashment of Bank Guarantee stated aforesaid, the appellant M/s. Nagpur International & Others in Stay Application No.2235/12 (Customs Appeal No.261/2012 is directed to deposit Rs.30,00....