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TMI Blog2010 (1) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... ique Alloys Pvt. Ltd. and the Director Shri Prakash M. Jain are in appeal against the order wherein penalty of Rs. 5 lakhs each have been imposed on them. In this case some steel pipes were sent by a Chinese exporter in the name of M/s. Ubique Alloys Pvt. Ltd. and subsequently bill of entry were filed by M/s. Keystone Inc. for the purpose of clearance of goods imported. The bills of lading which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also obtained manipulated amended bills of lading resulting in evasion of Customs duty. It was submitted that merely because he had issued NOC, penalty could not imposed. 4. The learned DR on the other hand submits that as observed by the Commissioner in his order, the appellants in this case allowed use of the company name and address illegally by the importer and did not intimate the facts to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be case. Since the importation was made by M/s. Keystone Inc. in their own name and therefore the question of lending the name does not arise in this case. Therefore, we find that the appellants have made out a very strong prima facie case in their favour and accordingly we waive the requirement of pre-deposit of penalties from both the appellants and allow the stay petition during the pendency o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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