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2014 (2) TMI 928 - CESTAT CHENNAIWaiver of pre deposit - Clearance of goods without payment of duty and filing bills of entry - Mis declaration of goods - Held that:- prima facie the first three appellants have clearly played active roles in smuggling the cargo without payment of duty from the Air Cargo Complex. Shri P. Ganesh, prima facie is the owner of the goods. Shri M. Ramesh was an employee of a cargo holder of a CHA, had access to the customs area and actively participated in the smuggling. Shri A.Saravanan was aware of the smuggling and he provided information to Shri M. Ramesh for identifying the cargo. All the three played major roles in the manner suggested above. In the case of International Airport Authority, no awareness at an organization level is prima facie brought out - Conditional stay granted.
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