Home Case Index All Cases Customs Customs + AT Customs - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 361 - CESTAT AHMEDABADWaiver of pre-deposit - Penalty u/s 114 - Illegal export of Red Sander Logs - False declaration of goods - Consignment declared as Ceramic Sanitary Wares - Held that:- adjudicating authority has recorded at least in two places that Shri Vinaykant Gandhi did not cooperate with investigation and tried to escape with responsibility that he did not oversee the stuffing of the Ceramic Sanitary Wares in the containers and also refused to part with the proper details and where about of Shri Vishal Shah or other major persons involved in this case. We also find that adjudicating authority has specifically recorded that despite export of 40 to 45 containers Shri Gandhi was unaware and not met Shri Vishal Shah and other persons for the export of Ceramic Sanitary Wares. Prima-facie, we find that appellant Shri Vinaykant Gandhi is required to explain the non-applicability of provisions of Section 114 of the Customs Act, 1962 so as to come to a conclusion - Conditional stay granted.
|