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2014 (11) TMI 786 - AT - CustomsWaiver of predeposit - penalty u/s 114 - smuggling of red sanders - Held that:- Prima facie, we find that it is a case of appreciation of evidences placed by both sides. In the circumstances, we are of the view that directing 10% of the penalty imposed on each of the Applicants would meet the ends of justice. Consequently, we direct each of the Applicants to make a predeposit of 10% of the penalty imposed on each of them, within a period of eight weeks from today and report compliance on 01.12.2014. Subject to compliance, balance dues adjudged would stand waived and its recovery stayed during the pendency of the Appeals - Partial stay granted.
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