2014 (5) TMI 444

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..... K. Sivakumar, Addl. Commissioner (AR), for the Respondent. ORDER This Stay Petition is filed for waiver of pre-deposit of an amount of penalty imposed on the appellant under Section 114(1) and Section 114AA of Customs Act, 1962. 2. Ld. Consultant submits that the penalty is imposed only on the ground that whatever has been exported by the appellant is not basmati rice due to the admixture .....

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..... as indicated in the notification of DGFT authorities. We also find strong force in the contentions raised by ld. Counsel that the issue may be covered by the judgment of the Tribunal in the case of M/s. Global Agro Impex (supra). Accordingly, we hold that the appellant has made out a case for waiver of pre-deposit of the amount of penalty imposed by the adjudicating authority. The application for .....

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