2013 (12) TMI 233

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....ORDER The applicants are seeking waiver of pre-deposit of duty on the actual importer namely T.M. Rahmathullah and penalty on all the applicants. The brief facts of the case are that import of injection moulding machines took place by misdeclaring the assessable value. On detection it was found that M/s. Arahaman Traders was the IEC holder and goods were actually imported by M/s. T.M. Rahmathulla....