2013 (2) TMI 547

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..... nsari (2009 (5) TMI 84 - BOMBAY HIGH COURT) that use of IEC is not an offence under Customs Law. Thus the applicant has made out a case for 100% waiver of pre-deposit of the penalties confirmed against them and stay recovery thereof during the pendency of the appeals. - C/980, 986,987/10-Mum - S/532-534/2012/SMB/C-IV - Dated:- 23-11-2012 - Ashok Jindal, J. Appellant Rep by: Shri Anil .....

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..... edemption fine along with various penalties on all the applicants. 3. This Tribunal in the case of Atul D. Sonpal vs. Commissioner of Customs (ACC Import), Mumbai - 2012 (275) ELT 248 (Tri.- Mumbai) relying on the decision of the Hon'ble High Court of Bombay in the case of Hamid Fahim Ansari - 2009 (241) ELT 168 (Bom) held that use of IEC is not an offence under Customs Law. In view of the abo .....

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