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2014 (7) TMI 225 - CESTAT MUMBAIWaiver of pre-deposit of penalty u/s 114 and 117 - penalty on steamer agent - Export of prohibited goods - Assessee had no knowledge of bad deeds of exporter - Held that:- There is no finding to show that the applicants were aware of the fact regarding export of prohibited goods. The applicant only supplied a container at the request of M/s. J.A. Maritime. In these circumstances, prima facie the applicants have a strong case in their favour. Therefore, pre-deposit of the penalty is waived and recovery of the same is stayed - Matter remanded back - Stay granted.
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