TMI Blog2014 (5) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... to the best of their knowledge and no harm has been caused by import of prohibited goods – Although, there appears to be a technical violation - The issue whether fine and penalty needs to be imposed in such circumstances can be examined at the time of appeal hearing - It is proper to waive the requirement of pre-deposit of penalty arising from the impugned order for admission of appeal - stay gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been accompanied by a certificate to the effect that the consignment did not have arms and ammunitions issued by agency recognized for the port of export. In this case, the agency which issued the certificate was recognized at various other places but not at the port of loading of these consignments and therefore the applicant had not complied with the legal requirement. Based on such reasoning, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02-2005. Most of the consignments in question were imported prior to the said date or within a few days from that date. Since the shipments were exported from the country of origin when the legal requirement in his regard was not clear the default in producing the certificate cannot be treated as a major offence. Therefore, he submits that the appeal may be admitted without any deposit. 4. Opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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