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2015 (9) TMI 1312 - CESTAT KOLKATA

2015 (9) TMI 1312 - CESTAT KOLKATA - TMI - 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 frame, mobile battery, T-Shirt etc. - Held that:- 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 4 .....

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2015 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. 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 each case imposed under section 112(a) and 112(b) of Customs Act, 1962. 3. The appellant was involved in the mis-declaration of the importd goods declared as suit cases, which were later found to comprise of di .....

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