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Sanjay Waghmare Versus Commissioner of Customs (Import) , Mumbai

2015 (4) TMI 1010 - CESTAT MUMBAI

Waiver of pre deposit - Availment of invalid duty drawback - Penalty u/s 114(i) - Held that:- adjudicating authority has held that duty draw back of ₹ 29,52,303/- needs to be recovered from M/s.Reliable Group & Exports or Shri Vijay Mehta. The .....

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our considered view, this portion of the order of the adjudicating authority seems to be prima facie not in consonance of law. For deciding the issue of penalty appellant need to be put to some condition - Partial stay granted. - APPLICATION No.C/S/9 .....

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ppellant for waiver of pre-deposit of the amount sought to be recovered from them as they availed invalid duty draw back and penalty imposed under the provisions of Section 114 (i) of the Customs Act, 1962. 2. Heard both the sides and perused the rec .....

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authority has held that duty draw back of ₹ 29,52,303/- needs to be recovered from M/s.Reliable Group & Exports or Shri Vijay Mehta. The adjudicating authority also recorded that in case it is not possible to recovery the said amount from .....

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