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2013 (8) TMI 798 - AT - CustomsMis declaration of goods – penalty u/s 112 – redemption of fine - importer filed appeal for setting aside the penalty and redemption fine – Held that:- applicants had not made out a prima facie case for waiver of predeposit of the entire amount of penalty - there was no dispute that the goods are mis-declared - the contention that it was not a case of willful mis declaration which could only be determined after hearing the appeal at length. Stay application – waiver of pre deposit - court ordered 10% amount of penalty to be submitted with the department – on such submission the stay would be granted – decided in favour of assessee with conditions.
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