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2011 (3) TMI 221 - CESTAT, NEW DELHIPenalty under Section 114AA - The contention of the applicants is the during investigation, no statement was recorded - The allegation against the applicants is that they failed to comply with the provisions of the Act and also failed to bring the matter regarding export of the prohibited goods namely, non-basmati rice to the notice of the Customs Department - The contention is that all the consignments were cleared for export after due examination - There is no evidence on record to show that the applicants had acted mala fide - Therefore, the penalty imposed on the applicants is not sustainable - Held that: the consignments were earlier cleared for export after due examination and there is no evidence on record to show the involvement of the applicants in the mis-declaration of the goods - Therefore, pre-deposit of the penalty is waived and recovery thereof stayed till disposal of the appeal.
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