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2013 (10) TMI 1260 - BOMBAY HIGH COURTWaiver of pre deposit - Evasion of payment of custom duty - Undervaluation of imported electronic goods - Penalty u/s 112 - Held that:- prima facie view of CESTAT that show cause notice issued by the Adjudicating Authority and the order-in-original indicate that the appellant was the mastermind behind the import of various goods and that the entire , activity of M/s. Parth Marketing and M/s. Chinmay Corporation were controlled and managed by the appellant through his staff and that the proprietor of M/s. Parth Marketing and M/s. Chinmay Corporation were receiving only monthly compensation for renting/lending their names and the transactions were undertaken by the appellant cannot be faulted - proprietor of M/s. Parth Marketing and M/s. Chinmay Corporation were receiving only compensation for renting/lending their names and the transactions were undertaken by the appellant. It is observed by the Tribunal prima facie that the intention to evade duty by misdeclaration of goods is clearly discernible when one goes through the evidence on reord against the appellant - Prima facie case not in favour of assessee - Stay denied.
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