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2015 (9) TMI 1312 - AT - CustomsWaive of pre deposit - Penalty u/s 112(a) and 112(b) - mis-declaration of the imported goods - mis-declaration of the importd goods declared as suit cases, which were later found to comprise of different types of goods, namely, mens wear, spectacle frame, mobile battery, T-Shirt etc. - Held that:- Commissioner analyzing the evidences brought on record against the applicant recorded a detailed finding at para 34.1 to 34.3 in Appeal No.70452 and at para 44.1 to 44.3 in Appeal No.70453 in imposing penalty. - At this stage, we do not find that the applicant could able to make out a prima facie case for total waiver. Considering the financial hardship expressed on behalf of the applicant by the ld.Adv., it is appropriate at this stage, to direct the applicant to deposit ₹ 1.50 Lakhs in both the appeals - Partial stay granted.
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