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2013 (11) TMI 341 - AT - CustomsStay application - Mis declaration of goods - Held that:- As regards the application filed by Shri Amar Patel for waiver of pre-deposit of penalty imposed, we find that the lower authorities have recorded a finding that he is a master-mind behind the mis-declaration of the goods in the name of M/s United Agency. The role played by Shri Amar Patel vis-a-vis the findings and the defences raised by the appellant needs to be considered which will require some time and can be done only at the time of final disposal of appeals - Prima facie case not in favour of assessee - Stay granted partly.
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