2014 (11) TMI 908

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..... nt Commissioner (AR) JUDGEMENT Per: P K Jain: 1. This is an application for waiver of pre-deposit of penalty of Rs. 75,000/- imposed on the applicant under Section 114 of the Customs Act, 1962 and also for stay of operation of the impugned order. 2. After hearing both sides, we find that the appeal itself can be disposed of at the stay stage. Therefore, after granting waiver, the appeal is tak .....

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..... redeem the same on payment of fine of Rs. 1,50,000/- and a penalty of Rs. 75,000/- was also imposed on the appellant under Section 114 of the Customs Act, 1962. 4. The learned counsel for the appellant argued that the description of the goods exported has been found to be correct and the appellant has written the drawback serial number as per their understanding and on being pointed out by the d .....

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