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2013 (9) TMI 388 - CESTAT CHENNAIMisdeclaration of goods - redemption fine - Held that:- The applicant had failed to make out a prima facie case for waiver of entire amount of penalty - there was no material available that the applicant had taken steps against the use of the name of the applicant's sister's address in the attempted export - adjudicating authority imposed penalty u/s 114AA for use of false and incorrect material and penalty u/s 114(i) was imposed for attempt to export the goods for which prohibition was in force. Waiver of pre deposit of penalties u/s 114(i) and 114 AA – applicant ordered to submit Rs. one lakh – on such submission rest of the duty to be waived – decided partly in favour of applicant.
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