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TMI Blog2013 (9) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... on is filed for the waiver of pre-deposit of amount of duty of Rs. 30,95,975/- confirmed against M/s. Anil Creations along with interest and equivalent amount of penalty on Shri Anil Sharma. We also find, in a connected appeal, Shri Lalit Narang has been penalized by an amount of Rs. 10 Lakhs under the provisions of Section 112(b) of the Customs Act, 1962. 2. At the outset, we find that for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that M/s. Anil Creation had procured the quantity based advance licenses but has intimated that such licenses were lost and filed an FIR with police authorities. It is his submission that subsequently, the said advance licenses were used by some other person for clearing the consignments from Kandla Port. It is his submission that once the appellant has already intimated regarding the loss and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of consignments. We also find that bills of entry which were filed for clearance of consignments were in the appellants name. If the licenses were stolen and the bills of entry were filed in the appellants name, it needs to be gone into detail as to who has filed the bills of entry and whether the appellants authority was there in the first place for filing the bills of entry. All th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit of balance amounts of M/s. Anil Creations and Shri Anil Sharma are allowed and recovery thereof stayed till the disposal of appeals. 6. As regards the penalty imposed on Shri Lalit Narang, whose stay petition is also listed before us, we find that the appellant is not serious in prosecuting the stay petition before the Bench and seeking adjournments on various grounds. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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