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2013 (11) TMI 596

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..... appellant, it would appear that he was aware of the fact that some contravention of the provisions of the Customs Act was involved in the exportation - Prima facie case not in favour of assessee - Stay granted partly. - Appeal No. C/3042/2012 - - - Dated:- 20-2-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. A. Srinivas, Adv For the Respondent: Mr. A. K. Nigam, .....

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..... e appellant is that the shipping bill filed by him was duly processed and the shipment was effected based on the Let Export Order issued by the Proper Officer of Customs. The appellant claims to have no involvement in what happened to the cargo subsequently. This is the gist of the submissions made before us by the learned counsel today. Per contra, it is the submission of the learned Addl. Commis .....

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..... n the substitution of the cargo with red sanders needs to be elaborately examined at final hearing stage. For the present, we direct the appellant to predeposit an amount of Rs. 50,000/- (rupees fifty thousand only) within six weeks and report compliance to the Dy. Registrar on 29/04/2013 and Dy. Registrar to report to the Bench on 6/5/2013. Subject to due compliance, there will be waiver and stay .....

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