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2015 (2) TMI 129 - CESTAT KOLKATAWavier of predeposit of penalty - Confiscation of red sander logs - Held that:- M/s. Sheth Commercial Company in whose name the impugned Shipping Bills were filed, had denied to have exported the impugned consignment. We find from the observations of the ld. Commissioner that none of the Applicants verified the credential of the documents and the identity of the actual Exporter. He has also recorded that Shri Laha and Shri Sambhu Das were present during stuffing of the containers. We find that the evidences produced by both sides in their support, requires appreciation of evidences which can be examined in detail, at the time of final disposal of the Appeals. However, from the chain of events narrated by the ld. Commissioner, it is evident that the complicity of the Applicants in the present case of exporting red sander wood, a prohibited item, cannot be ruled out. We find that action or omission on the part of the above-mentioned Applicants has resulted into the export of red sander log, which is a prohibited item, and therefore, the export consignments are liable for confiscation and penalty is imposable on the Applicants. Prima facie, the Applicants are not able to make out a case for full waiver of the penalty. Accordingly, we direct each of the Applicants, to deposit 10% of penalty imposed, within a period of eight weeks of the communication of the Order. On deposit of the said amount, predeposit of the remaining amount of penalty imposed on each of the Applicants, stands waived and its recovery stayed, during pendency of the Appeals - Partial stay granted.
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