2013 (10) TMI 572

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..... nes by filing Bill of Entry in Applicant’s name - Held that:- Revenue contended that the Bills of Entry were filed in the name of the applicant and therefore the applicant had acted in a manner which helped evasion of payment of duty and hence the penalty imposed was legal and proper – Considering the submissions of both sides, the applicant was directed to pre-deposit - stay granted partly. - C/ .....

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..... gainst various persons who committed similar offence by a common adjudication order issued by Commissioner of Customs (Air). Penalties imposed against the present applicant is Rs. 50,000/- in each of the two appeals. Aggrieved by the orders of the Commissioner, the applicant has filed these appeals along with miscellaneous applications for waiver of predeposit of penalties, and separate applicatio .....

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