2013 (8) TMI 728

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..... se Stay Petitions are filed for the waiver of pre-deposit of penalties Rs.5 lakhs on appellant firm, Rs.10 lakhs on Shri Narendra Ramani, Authorised Signatory, and Rs.5 lakhs on Manager of the appellant company, imposed by the adjudicating authority under the provisions of Section 112(a) of Customs Act, 1962. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that .....

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..... e entire case starts on the basis of clearance of consignments based on forged/tampered licence. If the same is not available for defence of the assessee or the person, we find, the appellant has made out a case for 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 .....

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