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2015 (5) TMI 952 - AT - CustomsWaiver of pre deposit - Penalty u/s 114A - imposition of penalty jointly and severally - Held that:- Appellant has not appeared before the Adjudicating authority or before the lower appellate authority inspite of personal hearing was granted by both the authorities below. Upon a perusal of the Order-in-Original, it was found that the Adjudicating authority demanded Customs duty and also confiscated the goods and imposed penalty on the importer M/s. Narayan Impex and also imposed penalty on the appellant and others. The appellant’s prayer before the Commissioner (Appeals) is against the penalty of ₹ 52,56,555/-. Since it is clearly established the entire advance licence has been obtained fraudulently, as has been clearly brought out in the Order-in-Original at P.23, prima facie, as the role of Shri Ram Gopal Kudal has been established. - Partial stay granted.
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