2015 (3) TMI 419

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er DR.D.M. MISRA; These two applications are filed seeking waiver of penalty of Rs. 17.00 Lakhs each on M/s. Uma Export Ltd. and Sri Mukesh Khemka, Director of M/s. Uma Export Ltd. under Section 114 (i) of Customs Act, 1962. 2. The applicants submit that against fourteen shipping bills, they have exported Red Whole Lentils during the period 13/9/2012 to 27/12/2012 as 'pulses' for which necessary .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecords. I find that whether 'Red Whole Lentils' are 'pulses' or not needs detail analysis of evidences and scrutiny of documents. Prima facie, I find that the Ministry of Commerce has opined that Red Whole Lentils 'are pulses'. Accordingly, at this stage, the offer made by the Ld. Advocate seems to be reasonable. Consequently, I direct the applicants to deposit 10% (Ten per cent) of the penalty i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X