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TMI Blog2014 (5) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... where he implicate himself as well as the applicant, that applicant was allowing the shipment of overvalued the goods for monetary consideration. We find that applicant had not made out a case for waiver of penalty. The Applicant is directed to deposit ₹ 25,000 within a period of eight weeks - stay granted partly. - Appeal No.C/89182/2013-Mum - Stay Order No. S/301/2014-WZB/C-I(CSTB) - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation expires on 1.6.2013. 1st June 2013 being Saturday and 2nd June being Sunday, the appeal could not be filed. Hence, the appeal was filed within the normal period of limitation on merits in accordance with law the applicant was done nothing wrong, the applicant gave let export order, in respect of only two consignments whereas in the present case the seven consignments are in dispute. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he shipment of overvalued the goods for monetary consideration. We find that applicant had not made out a case for waiver of penalty. The Applicant is directed to deposit Rs. 25,000/- (Rupees twenty five thousand only) within a period of eight weeks. Subject to compliance the appeal will be taken on the date fix. Compliance is to be reported on 12.6.2014. (Dictated in Court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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