2004 (3) TMI 610

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..... axena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The applications for waiver of pre-deposit of penalty of Rs. 5 lakhs imposed on the importer, Suman Papers Boards Ltd. and Rs. 50,000/- each on its import manager, CHA and chief executive of the high sea seller respectively, arise out of the order of the Commissioner of Customs (Import), Nhava Sheva. The adju .....

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..... ng goods were found neatly packed containing uniform size of paper sheets, duly shrink wrapped and labelled indicating size, description and number of sheets with clear markings on the pallets. The plea for mutilation of these goods, in the light of the Tribunal s orders in the case of CC, Mumbai v. Khanna Paper Mills P. Ltd. - 1999 (113) E.L.T. 632 and G.H. Shaikh v. CC, Pune [2003 (151) E.L.T. 1 .....

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..... ality of the facts and circumstances in view, we direct pre-deposit of Rs. 1 lakh by the importer company, as strong prima facie case for total waiver has not been made out by it. The pre-deposit is to be made within eight weeks from today. On such deposit, pre-deposit of balance penalty shall stand waived and recovery thereof stayed pending the appeal of the importer. Pre-deposit of penalties on .....

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