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TMI Blog2013 (9) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... - adjudicating authority imposed penalty u/s 114AA for use of false and incorrect material and penalty u/s 114(i) was imposed for attempt to export the goods for which prohibition was in force. Waiver of pre deposit of penalties u/s 114(i) and 114 AA – applicant ordered to submit Rs. one lakh – on such submission rest of the duty to be waived – decided partly in favour of applicant. - C/356/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority confiscated the goods and imposed redemption fine and also imposed penalties on various persons including the present applicant herein. 4. The submission of the learned counsel is that the applicant was implicated on the basis of a statement of Shri L. Subash, Proprietor of M/s. Sharmia Exim Co., the exporter herein. He also submits that L. Subash used the name of his sister's addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's address in the attempted export. The adjudicating authority imposed penalty under Section 114AA for use of false and incorrect material and penalty under Section 114(i) was imposed for attempt to export the goods for which prohibition is in force under the Customs Act. In view of that, the applicant has failed to make out a prima facie case for waiver of entire amount of penalty. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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