2013 (10) TMI 577

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rising out of a common order and therefore, taken up together for disposal. M/s. J.B.Creations and M/s. S.S. Embroideries, filed these applications for waiver of predeposit of penalty of Rs. 12 lakhs and Rs.5 lakhs respectively imposed under Section 112 (b) of the Customs Act, 1962. 2. Heard both sides and perused the records. 3. The facts of the case in brief are that M/s. Macro Agencies import .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er. It appears from the impugned order that the applicants purchased the goods from the importer and paid full rate of duty on the basis of local sales invoices. Prima facie, in our considered view, it is a fit case for waiver of pre-deposit of penalties. Accordingly, the penalties are waived and its recovery stayed till the disposal of the appeals. 5. The stay petitions are allowed. (Order dict .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X