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2013 (10) TMI 677 - CESTAT BANGALOREIllegal export of Muriate of Potash in the name of Bentonite Powder - Waiver of penalty - Documents for export - Held that:- Section 114AA of the Customs Act, 1962 states that if a person causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, he shall be liable to a penalty. I find that Shri Anjanappa was involved in the documentation presented before the Customs Authorities wherein a false declaration has been made in material particular of the goods. Therefore, I hold that Shri Anjanappa is liable to be penalized under Section 114AA of the Customs Act, 1962 - The detail evidences would be examined in analyzing the involvement of the applicant at the time of disposal of the appeal. In these circumstances, the applicant failed to make out a prima facie case for total waiver of pre-deposit of penalty imposed. Accordingly, I direct the applicant to deposit Rs.25,000 within a period of six weeks from today and on deposit of the said amount, the balance amount of penalty is waived and its recovery stayed during the pendency of the appeal - stay granted partly.
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