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2014 (1) TMI 1391 - AT - CustomsWaiver of pre-deposit - Penalty u/s Section 114(i) and Section 112(b) - Aid and abetment in export of Murate of Potash as free flow salt - Held that - appellant had filed the shipping bills as per the documents given to them by M/s. Dadi Impex Pvt. Ltd. We find that the adjudicating authority in his findings as regards the role played by the appellant, has not brought out anything specific against the appellant as to his knowledge that the goods which were sought to be exported were Murate of Potash and not Free Flow Salt. In the absence of any such finding, prima facie, we are of the view that the appellant has made out a case for waiver of pre-deposit of penalty imposed under Section 114(i) of Customs Act, 1962 - application for the waiver of pre-deposit of the amounts of penalties imposed on the appellant is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
Issues:
Waiver of pre-deposit of penalties under Sections 112(b) and 114(i) of Customs Act, 1962 for aiding and abetting in export of Murate of Potash as free flow salt. Analysis: The Stay Petition was filed seeking waiver of pre-deposit of penalties imposed under Sections 112(b) and 114(i) of the Customs Act, 1962. The appellant, a CHA firm, was penalized for aiding and abetting in the export of Murate of Potash as free flow salt. It was contended that penalties under Section 112(b) do not apply as the appellant had not imported or filed Bills of Entry for the goods. This argument was accepted, establishing a prima facie case for waiver of the penalty under Section 112(b). Regarding the penalty under Section 114(i), it was noted that the appellant had filed shipping bills based on information from M/s. Dadi Impex Pvt. Ltd. The adjudicating authority did not provide specific evidence against the appellant's knowledge that the goods were Murate of Potash, not Free Flow Salt. Consequently, a prima facie case for waiver of the penalty under Section 114(i) was established due to the lack of such findings against the appellant. Ultimately, the Tribunal allowed the application for waiver of pre-deposit of penalties imposed on the appellant, staying the recovery until the appeal's disposal. This decision was based on the lack of evidence linking the appellant to knowledge of the true nature of the exported goods.
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