2013 (11) TMI 394

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..... r penalty under Section 114AA of the Act, which was not reviewed by the Department. It further appears that the facts of the case of 125 MTs and those of the case of 100 MTs of identical goods are similar. Therefore, prima facie, no direction for predeposit of any amount towards penalty under Section 114AA of the Act is warranted - stay granted partly. - Appeal No.C/1166/2012 - - - Dated:- 20-3-2 .....

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..... tal quantity of 125 MTs of Muriate of Potash were subject matter of one show-cause notice which was adjudicated by the Additional Commissioner of Customs, Mangalore who imposed a penalty of Rs.10 lakhs on the appellant under Section 114(i) of the Customs Act, which was reduced by the Commissioner (Appeals) to Rs.3 lakhs. A total quantity of 100 MTs of Muriate of Potash contained in the remaining 4 .....

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..... ty dropped the proposal for penalty under Section 114AA of the Act, which was not reviewed by the Department. It further appears that the facts of the case of 125 MTs and those of the case of 100 MTs of identical goods are similar. Therefore, prima facie, no direction for predeposit of any amount towards penalty under Section 114AA of the Act is warranted. The debatable penalty is the one imposed .....

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