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2014 (1) TMI 1389 - CESTAT AHMEDABADWaiver of pre-deposit - Imposition of penalty - Held that:- for imposing penalty under Section 112(a) of Customs Act, 1962, the appellant herein should have done or not done an action, which would have made the goods liable for confiscation. It is seen from the records that the appellant has filed a Bill of Entry as per the documents given to him by the importer - appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of the amounts of penalties involved are allowed and the recovery thereof stayed till the disposal of appeal - Stay granted.
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