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2015 (3) TMI 419 - AT - CustomsWaiver of penalty - Classification - whether Red Whole Lentils are pulses or not - Held that - Ministry of Commerce has opined that Red Whole Lentils are pulses . Accordingly, at this stage, the offer made by the Ld. Advocate seems to be reasonable. Consequently, I direct the applicants to deposit 10% (Ten per cent) of the penalty imposed on each of them within a period of two weeks from today and on deposit of the said amount, balance amount of penalty imposed on the applicants would stand waived and its recovery stayed during the pendency of the appeals - Partial stay granted.
Issues:
1. Waiver of penalty under Section 114(i) of Customs Act, 1962 for exporting Red Whole Lentils classified as 'pulses'. 2. Dispute over the classification of Red Whole Lentils as pulses by the Department. Analysis: The judgment pertains to two applications seeking waiver of penalties of Rs. 17.00 Lakhs each on a company and its director for exporting Red Whole Lentils classified as 'pulses'. The applicants had necessary L.O.P. for export, but the Department disputed the classification of Red Whole Lentils as pulses, initiating proceedings against them. One consignment was seized and later confiscated, leading to appeals before the Tribunal. The applicants offered to deposit 10% of the penalty imposed and requested the appeals to be heard together for early resolution due to export constraints. During the hearing, the Advocate for the applicants argued in favor of the classification as pulses, referencing the Ministry of Commerce's opinion supporting this classification. The Advocate's offer to deposit 10% of the penalty was considered reasonable by the Tribunal. Consequently, the Tribunal directed the applicants to deposit the specified amount within two weeks, with the balance of the penalty waived and recovery stayed during the appeal process. The applicants were instructed to report compliance by a certain date and were granted the liberty to request an early hearing of the appeals after making the necessary deposit. The judgment aimed to facilitate a detailed analysis of evidence and documents to determine the classification of Red Whole Lentils as pulses, ensuring a fair resolution while allowing the appeals to proceed effectively.
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