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2013 (11) TMI 388 - CESTAT AHMEDABADPenalty under Section 112(b) and Section 114(i) - Export of Muriate of Potash under the guise of Industrial salt - Held that:- Role played by the appellant needs to be gone in detail, which can be done only at the time of final disposal of appeal. At this juncture, we find that the appellant has been indicted for preparing the documents for export and various related documents, mis-declaring Muriate of Potash as industrial salt. Waiver of pre deposit - Held that:- Appellant has not made out a case for complete waiver of the pre-deposit of the penalty imposed under Section 114(i) of Customs Act, 1962 - Stay granted partly.
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