2013 (12) TMI 461

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..... sioner (AR), for the Respondent. ORDER The applicants are seeking waiver of pre-deposit of the penalty imposed on them under Section 112(a) of the Customs Act, 1962. 2. The facts of the case are that the appellant imported 32 mobile phones which were found on examination, to be old and used. Therefore, the entire consignment was confiscated as the same were held to be in violation of the EXIM P .....

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..... e view that these mobile phones are not capital goods. Therefore, the applicant has failed to make out a case for waiver of pre-deposit of the penalty imposed on them. Accordingly, we direct the applicant to make a pre-deposit of 50% of the penalty imposed on them within four weeks and report compliance on 1st August, 2012. On such compliance, pre-deposit of the balance amount of penalty imposed o .....

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