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2014 (5) TMI 562 - CESTAT MUMBAIWaiver of pre-deposit - Penalty u/s 114(iii) - applicant is Superintendent of Customs and who gave Let Export Order in respect of the consignment which were highly overvalued to get undue drawback. - Held that:- In view of the statement by the co-noticee where he implicate himself as well as the applicant, that applicant was allowing the shipment of overvalued the goods for monetary consideration. We find that applicant had not made out a case for waiver of penalty. The Applicant is directed to deposit ₹ 25,000 within a period of eight weeks - stay granted partly.
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