TMI Blog2017 (11) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... be completely ruled out at this stage - it is ordered that pre-deposit of ₹ 1.5 lakhs to be paid within four weeks - On payment of such amount, the appeal will be taken up for regular disposal. - C/MISC/40913/2016 in C/25/2011 - MISC ORDER No. 40482/2017 - Dated:- 13-9-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Somasundaram, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the matter in accordance with law. Accordingly, in line with the direction of the Hon ble High Court, we take up the application for waiver of pre-deposit for disposal, so that the admissibility of the main appeal can be decided. 2. The Ld. Counsel submitted that the applicant is only the Managing Director of the Company and day to day activities was managed by Shri T. Arunachalam, Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vandalur. He also admitted that 12,10,062 Metres of Fabrics was imported. He further admitted that as HBAPL did not have any manufacturing facility. It is pertinent to mention here that the permission for dispatching the imported fabrics for Job Work purpose was obtained in respect of only three job workers out of which one was not in existence and in case of fifteen other units (not 100% EOU) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable for penalty under Section 112 (a) of Customs Act, 1962. 6. At this prima facie stage, without going into detailed examination we are satisfied that the applicant did not make out a case for full waiver of the penalty imposed on him. The role of the applicant cannot be completely ruled out at this stage. The merit of the case requires to be examined for details based on the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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