2013 (8) TMI 691

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led for the waiver of pre-deposit of penalty imposed by the adjudicating authority on the appellant under the provisions of Section 112(a) of the Customs Act, 1962. 2. Heard both sides and perused the record. 3. On perusal of record, we find that the appellant is Manager of M/s. Shree Maruti Shipping Services, a clearing agent, who cleared the consignments from Kandla Port. It is the case of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... able for the defence of the assessee or the person, we find, the appellant has made out a case for the waiver of pre-deposit of the amounts involved, as he has to defend himself against the charges of being involved in the import of goods which were cleared by producing forged/ tampered invoices. 4. Accordingly, in view of the foregoing, application for the waiver of pre-deposit of the amounts in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X