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2015 (12) TMI 854 - AT - CustomsWaiver of pre deposit - forging of documents for the export of Non-Basmati Rice, Basmati Rice and also Murate of Potash (MOP) - Held that:- Adjudicating Authority had imposed penalty on all those appellants for the role played by them in respect of forging of documents for the export of Non-Basmati Rice, Basmati Rice and also Murate of Potash (MOP). On evaluating the evidence cursorily, we prima facie view all the four appellants has some role to play in forging the documents. All the legal arguments made by the Ld Counsel can be considered at the time of final disposal of appeal. At this juncture, we hold that none of the appellants made out the case for complete waiver of the pre-deposit of the amounts involved. Accordingly, we are of the view that they should be directed to pre-deposit some amounts for hearing and disposing the appeals on merits - Partial stay granted.
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