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2013 (12) TMI 1351 - CESTAT MUMBAIWaiver of pre-deposit of penalty - Misdeclaration of goods - Held that:- applicant in his statement dated 24.09.2009 recorded under Sec.108 of the Customs Act admitted that he had earlier passed several overvalued consignments to various exporters on monetary consideration. Further we find that one Smt. Kirti Rathod, Preventive Officer of Customs who examined the shipping bills in question and found that the declared value was on higher side and thereafter she personally brought this fact to the notice of the applicant and the applicant informed her that valuation is not her responsibility and that it is the work of the superintendent and field officer. In these circumstances, we find that the applicant has not made out a prima case for total waiver of the penalties - Conditional stay granted.
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