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2014 (1) TMI 1391 - CESTAT AHMEDABADWaiver of pre-deposit - Penalty u/s Section 114(i) and Section 112(b) - Aid and abetment in export of Murate of Potash as free flow salt - Held that:- appellant had filed the shipping bills as per the documents given to them by M/s. Dadi Impex Pvt. Ltd. We find that the adjudicating authority in his findings as regards the role played by the appellant, has not brought out anything specific against the appellant as to his knowledge that the goods which were sought to be exported were Murate of Potash and not Free Flow Salt. In the absence of any such finding, prima facie, we are of the view that the appellant has made out a case for waiver of pre-deposit of penalty imposed under Section 114(i) of Customs Act, 1962 - application for the waiver of pre-deposit of the amounts of penalties imposed on the appellant is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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