2013 (8) TMI 853

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..... r : Mr. M.V. Ravindaran; These two stay petitions are filed for the waiver of pre-deposit of following amounts :- (a) Duty of Rs. 57,47,210/- on M/s. Siddhanath Shipping. (b) Fine of Rs. 1,50,000/- on M/s. Siddhanath Shipping. (c) Penalty of Rs. 60,00,000/- under sections 112 & 114 of Customs Act, 1962, on M/s. Siddhanath Shipping. (d) Penalty of Rs. 15,00,000/- under sections 114 of Customs .....

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..... into detail. It is to be appreciated that as to whether the duty liability on the SEZ would be customs duty or Central Excise duty and also how the poor quality of consignment entered into SEZ. Since the issue will take considerable time, we are of the view that the amount deposited by the appellant is enough to hear and dispose the appeal. Accordingly, applications for the waiver of pre-deposit o .....

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