TMI Blog2013 (10) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... 11/CAC/CC/BKS dated 02/05/2011 passed by the Commissioner of Customs (Adj.), Mumbai. 2. Vide the impugned order, a penalty of Rs.35,327/- has been imposed on M/s. Gammon India Ltd. on the ground that they were a party to the misdeclaration of value by M/s. Sany India, the high seas seller, in the import of machinery which the appellant bought. 3. The Ld. Counsel for the appellant submits that ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleads for grant of stay. He also relies on the decision of this Tribunal in the case of S.K.Colombowala Vs. CC (Import), Mumbai - 2007 (220) ELT 492 (Tri-Mum) where in similar circumstances, penalty imposed on the CHA was set aside, in view of the fact that the other co-noticees had gone before the Settlement Commission and had obtained waiver of penalties. Accordingly, he pleads that the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in the matter. It will also be appropriate, at this stage, to grant waiver from pre-deposit of penalty adjudged against the appellant. Accordingly, I grant of waiver from pre-deposit of penalty adjudged against the appellant and stay recovery thereof during the pendency of the appeal. 6. Registry is directed to list the appeal as soon as the decision of the Hon'ble High Court's in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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