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2013 (8) TMI 617 - CESTAT AHMEDABADStay application – Revenue contended that the CHA had facilitated in clearing the consignments on the basis of forged/tampered licences. - waiver of pre deposit of penalties u/s 112(a) – Held that:- the entire case starts on the basis of clearance of consignments based on forged/tampered licence. If the same is not available for defence of the assessee or the person, the appellant had made out a case for waiver of pre-deposit of the amounts involved - he had to defend himself against the charges of being involved in the import of goods which were cleared by producing forged/tampered invoices – stay granted. Condonation of delay - applications was filed for condonation of delay of ten days in filing the appeal – Held that:- The delay was marginal - delay condoned.
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