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2013 (10) TMI 270 - CESTAT CHENNAIAttempted Export – Waiver of Pre-deposit - The goods were brought into the customs area, the goods were examined by the Custom House officers, it was seen that the container had 9.89 MTs of Red Sanders valued at Rs.49.45 lakhs which was not declared in the shipping bill - Red sanders wood is prohibited for export – Held that:- Prima facie as far as the CHA is concerned, there is a clear lapse on his part of not having exercised with due diligence to ensure that he was actually dealing with the exporter in whose name shipping bill was filed - In fact the evidence available would indicate that he was aware that the IEC code of another person was being used - In the case of Shri. Mariappan also there is clear finding that he has been interacting with actual exporter and he was aware of the fact that shipping bill was being filed in the name of another person and he appears to have handed the sealed cover which was found have contained fraudulent documents - the applicants should be put to reasonable terms of pre-deposit for admission of appeals – applicants was directed to make a predeposit for admission of appeals - upon such deposit, predeposit of balance dues arising from the order in respect of both the applicants stand waived and there shall be stay on collection of dues during pendency of the appeals – Partial stay granted.
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