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TMI Blog2014 (3) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The issue whether fine and penalty needs to be imposed in such circumstances can be examined at the time of appeal hearing. I consider it proper to waive the requirement of pre-deposit of penalty arising from the impugned order for admission of appeal. It is so ordered. There shall be stay on collection of such dues arising from the impugned order during the pendency of the appeal - Stay gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er law the consignment should have been accompanied by a certificate to the effect that the consignment did not have arms and ammunitions issued by recognized agency at the port of export. In this case, the agency which issued the certificate was recognized at various other places but not at the port of loading of these consignments and therefore the applicant had not complied with the legal requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the legal requirement. Therefore, he submits that this is not a serious offence committed by them and the appeal may be admitted without any deposit. 4. Opposing the prayer, the Ld. AR for Revenue submits that there is violation of law prescribed by DGFT and therefore penalty should be imposed. 5. Considered the arguments on both sides. Prima facie, it appears that there was no intention t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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