2014 (1) TMI 527

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..... M.V. Ravindaran; These two applications for condonation of delay are filed by the appellants as an abundant precaution, as the appeals were filed with the registry almost on the last day. Since the delay is marginal, we condone the same and direct the registry to take the stay petitions and appeals on record. Now, we take up the stay petitions for disposal. 2. Heard both sides on the stay petiti .....

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..... f these goods to his godown and segregating containers and dispatching the same to different locations than the location at Silvassa. We find that at this juncture, Shri Rakesh Kumar Gupta could not have been held as having knowledge that the consignment, which has been brought to his godown for de-stuffing and segregating to various buyers, could be liable for confiscation, as at that juncture, a .....

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..... the waiver of pre-deposit of amounts involved. 6. Accordingly, both the appellants have made out a prima facie strong case for the waiver of amounts of penalties imposed. Applications for the waiver of pre-deposit of the amount of penalties involved are allowed and recovery thereof stayed till the disposal of appeals. (Dictated and pronounced in the Court)
Case laws, Decisions, Judgements, .....

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