2013 (12) TMI 233

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....amod Kumar, SDR, for the Respondent. 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 ....

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....ion) Act will apply and under Customs Act no penalty can be imposed. With regard to Rahmathullah, the applicant has agreed to make the pre-deposit of differential duty of Rs. 46,983/- (Rupees forty six thousand nine hundred eighty three only), therefore we direct the importer Shri Rahamathullah to make the pre-deposit of the agreed amount within four weeks and report compliance on 11-9-2012. On su....