2002 (3) TMI 255

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..... e Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The goods valued at Rs. 13,09,700/- being transported in 7 tempos were intercepted. One baggage declaration form filed by Shri L.R. Reddy was also noticed. The goods cleared under the Transfer of Residence Rules as also on adjudication on payment of duty, fine and penalties, were found to be of lower value and found to be lesser quan .....

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..... cated the case, confiscated the goods and imposed penalty of Rs. One lakh upon the CHA and of Rs. 25,000/- on the clerk of the CHA Shri Deepak Parekh. 2 appeals have been filed against this order by these persons and the present applications for waiver of pre-deposit of the penalties. 3. Shri Kantawala, the ld. Counsel for the applicants submits that the second statement of Shri Deepak Parek .....

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