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2017 (2) TMI 872
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....Advocate for the Appellants Sh. V. Gupta, A.R. for the Respondent Per : Ashok Jindal The applicants are seeking waiver of pre-deposit of demand of custom duty along with interest and various penalties imposed on the both the appellants on account of under valuation. 2. The facts of the case are that during the period December, 2010 to February, 2011, the applicants imported certain con....
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....documents were found from the premises of the applicants. The case is purely based on the e-mails/documents recovered from their similar goods importer located in Ahmedabad and DRI alert was issued in July 2011. The applicant has imported the goods prior to issuance of the DRI alert. Moreover, the alert cannot be based as per the decision of this Tribunal in the case of CC Vs. Artex Textiles Pvt. ....