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2014 (1) TMI 430 - AT - CustomsWaiver of pre-deposit - Imposition of penalty - Smuggling of Micro Brand SD Memory cards of 2GB concealed in the refrigerators - Confiscation of goods - Imposition of redemption fine - Held that:- Assessee is an authorised unit under SEZ for trading activities and has been allowed to import goods for trading purpose and the said goods were used for concealing later on being cleared without proper declaration. The findings recorded by lower authorities, who came to the conclusion for imposing penalties as indicated herein above, needs to be gone into detail along with the law, which, in our view, can be done only at the time of final disposal of the appeals - appellants have not made out prima facie case for complete waiver of the amounts of penalties imposed - Partial stay granted.
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