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2015 (3) TMI 1035 - CESTAT CHENNAIWaiver of pre deposit - Misdeclaration of penalty - Imposition of penalty - Held that:- It is a case of misdeclaration of goods. It is seen that the adjudicating authority classified the goods on the basis of materials available in the form of brochure, statement, price list and labels which are recovered from the importer's premises. Prima facie , we find that the demand was raised on the basis of some materials. Hence the importer failed to make a strong prima facie case for waiver of entire amount of duty along with interest and penalty. On a query from the Bench, Ld. AR submits that most of the goods are cleared by the importer. In view of that, we direct the applicant M/s. Cell Code Nutrition India Pvt. Ltd. to make a predeposit of ₹ 30,00,000/- (Rupees Thirty lakhs only) and its Managing Director, Shri M. Sivasakthivelu to make a sum of ₹ 40,000/- towards predeposit. Upon deposit of the said amount, predeposit of balance amount of duty along with interest and penalty against M/s. Cell Code Nutrition India Pvt. Ltd. and balance amount of penalty on Sri M. Sivasakthivelu is waived and recovery thereof stayed till disposal of appeal. Regarding imposition of penalty on M/s.Sass Global Logistics and M/s. Sri Rajeswari International, we find that both are CHAs and their licences have already been suspended. In view of that we waive predeposit of penalty in the case of M/s.Sass Global Logistics and M/s. Sri Rajeswari International. - Regarding imposition of penalty on Shri Venkatesan, Freight Forwarding Agent, prima facie we find from the records that he is the co-ordinator of the operations of the misdeclaration of the goods. Hence we direct Shri S. Venkatesan to make a predeposit of ₹ 25,000. Upon deposit of the said amount, predeposit of balance penalty shall stand waived and recovery thereof stayed till disposal of appeal. - Partial stay granted.
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