2013 (10) TMI 575

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..... l - we have specifically mentioned that the appellants have made wrong declarations in the export documents and hence the issue needs to be considered in detail which can be done only at the time of final disposal of the appeals - We were of the prima-facie view that the appellants have not made out a case for complete waiver - We do not find any reason for modifying our stay order - Accordingly, .....

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..... er Section 114, there has to be confiscation of the goods which are brought in for export. It is his submission that the Bench has relied upon the provisions of Section 113(i) which talks about entry of the goods for exportation which does not correspond to the value of the goods, penalty under Section 114 is not imposable. He would submit that Sections 113(i) and 114(3) of the Customs Act 1962 ca .....

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..... detail which can be done only at the time of final disposal of the appeals. We were of the prima-facie view that the appellants have not made out a case for complete waiver. We do not find any reason for modifying our stay order dated 03.05.2013. Accordingly, applications for modification of our stay order are dismissed. 5. At this juncture, on specific query from the Bench, learned counsel sub .....

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