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TMI Blog2016 (3) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Devendra C. Mann, Asstt. Commr. (A.R.) ORDER This appeal is directed against the Order-in-Appeal No. 35(Adj./Exp)/2015(JNCH)-Appeal-I dated 13.04.2015 passed by the Commissioner of Customs (Appeals-I) Mumbai-II, JNCH. 2. The fact of the case is that the appellant was imposed penalty of Rs. 2 lakhs under Section 114 (i) & (iii) of Customs Act, 1962. On the ground that the appellant have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Commissioner (Appeals), who has first passed the stay order wherein the appellant was directed to make a pre-deposit of 1,00,000/- vide Interim Order No. 16 (ADJN-EXP)/2014 (JNCH)/EXP-07 dt. 15.1.2014. However, the appellant have not complied with the pre-deposit and made the submission that they have strong prima facie case, therefore the pre-deposit shall cause undue hardship. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Consequently, no offence or mala fide is established against the appellant. He submits that in the identical facts of the case this Tribunal has dropped the proceedings against the CHA. In this regard, he placed reliance on the following judgmens. (i) Hyundai Merchant Marine (I) Pvt. Ltd. Vs. Commissioner of Cus. (Import), Nhava Sheva - 2015 (321) ELT 338 (Tri,-Mumbai) (ii) Daroowalla B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant was involved in documentation and filing the shipping bills in respect of the consignment of red sanders attempted to be smuggled. Secondly, as regard Facility Notice No. 41/2009, from the records submitted by the appellant and explanation given on that it is observed that the details of the subject shipping bills were not reflecting in the online data. In this situation, it is very clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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