2013 (8) TMI 798

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..... t of the entire amount of penalty - there was no dispute that the goods are mis-declared - the contention that it was not a case of willful mis declaration which could only be determined after hearing the appeal at length. Stay application – waiver of pre deposit - court ordered 10% amount of penalty to be submitted with the department – on such submission the stay would be granted – decided in .....

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..... y. He has further imposed penalty of Rs.8.00 lakhs on the importer and a penalty of Rs.9,60,000/- on Shri Mohammed Wajid Khan, Director of M/s. YK Enterprises. The Commissioner (Appeals) modified the adjudication order insofar as the penalty on Shri Wajid Khan was set aside. He further reduced the penalty on the importer to Rs. 6 lakhs. He also ordered re-export of the goods. 3. The importer fil .....

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