9911796707
TMI Blog2014 (1) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the adjudicating authority in his findings as regards the role played by the appellant, has not brought out anything specific against the appellant as to his knowledge that the goods which were sought to be exported were Murate of Potash and not Free Flow Salt. In the absence of any such finding, prima facie, we are of the view that the appellant has made out a case for waiver of pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm and has been penalized only on the ground that he has aided and abetted in export of Murate of Potash as free flow salt. 3. We find strong force in the contentions of the ld. Counsel that the question of imposition of penalties under the provisions of Section 112(b) of Customs Act, 1962 does not arise, as the appellant had never imported or filed Bills of Entry for import of these goods. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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