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2014 (5) TMI 444 - CESTAT AHMEDABADStay Petition - Waiver of pre-deposit – Imposition of Penalty - Section 114(1) and Section 114AA of Customs Act, 1962 – Held that:- The report of Chief Chemist, Regional Agmark Laboratory, Mumbai, specifically indicates that consignment which has been declared by the appellant as being basmati rice, needs to be checked as indicated in notification of DGFT authorities - The issue may be covered by the judgment of Tribunal in the case of GLOBAL AGRO IMPEX Versus COMMISSIONER OF CUSTOMS, NOIDA [2013 (9) TMI 851 - CESTAT NEW DELHI] - Accordingly, the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal – stay granted.
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