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TMI Blog2015 (3) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest and penalty. On a query from the Bench, Ld. AR submits that most of the goods are cleared by the importer. In view of that, we direct the applicant M/s. Cell Code Nutrition India Pvt. Ltd. to make a predeposit of ₹ 30,00,000/- (Rupees Thirty lakhs only) and its Managing Director, Shri M. Sivasakthivelu to make a sum of ₹ 40,000/- towards predeposit. Upon deposit of the said amount, predeposit of balance amount of duty along with interest and penalty against M/s. Cell Code Nutrition India Pvt. Ltd. and balance amount of penalty on Sri M. Sivasakthivelu is waived and recovery thereof stayed till disposal of appeal. Regarding imposition of penalty on M/s.Sass Global Logistics and M/s. Sri Rajeswari International, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anandh, Advocate appearing on behalf of M/s. Sri Rajeswari International (CHA) prays for waiver of penalty of ₹ 50,000/- imposed on them. 4. Shri Hari Radhakrishnan, Advocate is appearing on behalf of M/s. Cell Code Nutrition India Pvt. Ltd. (Importer) for waiver of predeposit of duty along with interest and penalty against them and penalty of ₹ 4 lakhs imposed on Shri M. Sivasakthivelu, Managing Director of M/s. Cell Code Nutrition India Pvt. Ltd. He submits that in this matter Sri A. Mohamed Ismail is the counsel who has filed vakalath today and he submits that Shri Mohamed Ismail is out of station and therefore he could not appear to seek adjournment. 5. On perusal of the records, we find that Tribunal on earlier occasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ihood of CHAs is at stake. Regarding imposition of penalty on Shri S. Venkatesan, learned advocate submits that the applicant is a mere freight forwarding agent and he has no role in the classification of the product. 9. After hearing both sides, we find that it is a case of misdeclaration of goods. It is seen that the adjudicating authority classified the goods on the basis of materials available in the form of brochure, statement, price list and labels which are recovered from the importer's premises. Prima facie , we find that the demand was raised on the basis of some materials. Hence the importer failed to make a strong prima facie case for waiver of entire amount of duty along with interest and penalty. On a query from the Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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