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Sri Santosh Kr. Jha and Others Versus Commr. of Customs (Port) , Kolkata

2015 (9) TMI 921 - CESTAT KOLKATA

Waive of pre deposit - penalty for abetment - attempt to export of MOP (Muriate of Potash) - Held that:- It is difficult to ascertain whether the applicants are involved in the offence or otherwise which rests on scrutiny/appreciation of evidences. H .....

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nt, balance dues adjudged against each of the Applicants would stand waived and its recovery stayed during the pendency of the appeals. - Partial stay granted. - S.P. Nos.-75498,75539-75541,75546,69 &70/14 In Customs Appeal Nos. 75374,75416-5418,7542 .....

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Appraiser, (A.R.) ORDER Per DR.D.M. MISRA These applications are filed seeking waiver of pre-deposit of penalty as below: 1) Sri Santosh Kr. Jha- ₹ 3.00 Lakhs 2) Overland Agency - ₹ 5.00 Lakhs 3) Sri Samir Bhattacharyya-Rs.3.00 Lakhs 4) .....

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#8377; 3.00 Lakhs u/s. 114 of C/A -62. 2. The Ld. Advocates appearing for the respective appellants submitted that in the allegation to attempt to export of MOP (Muriate of Potash) even though the Commissioner has recorded finding against them but th .....

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the applicants would cause undue hardship. However, each of the advocates made offer to deposit ₹ 25,000/- against each of the applicants. 3. Ld. A.R. for the Revenue reiterated the order whereby the Ld. Commissioner has discussed the role of e .....

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