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Shri Manoj Kr. Shukla Versus Commissioner of Customs (Port) , Kolkata

2015 (9) TMI 1312 - CESTAT KOLKATA

Waive of pre deposit - Penalty u/s 112(a) and 112(b) - mis-declaration of the imported goods - mis-declaration of the importd goods declared as suit cases, which were later found to comprise of different types of goods, namely, mens wear, spectacle f .....

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penalty. - At this stage, we do not find that the applicant could able to make out a prima facie case for total waiver. Considering the financial hardship expressed on behalf of the applicant by the ld.Adv., it is appropriate at this stage, to direct .....

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For The Appellant : Shri Tanvir Hussain, Adv. For The Respondent : Shri S.P.Pal, Appraiser (AR) ORDER Per Dr. D.M. Misra. 1. Heard both sides. 2. These two applications are filed seeking waiver of pre-deposit of penalty of ₹ 10.00 Lakhs in eac .....

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spectacle frame, mobile battery, T-Shirt etc. The ld.Commissioner analyzing the evidences brought on record against the applicant recorded a detailed finding at para 34.1 to 34.3 in Appeal No.70452 and at para 44.1 to 44.3 in Appeal No.70453 in impos .....

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