2012 (2) TMI 612

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondent :H. B. Negi, Addl. Commissioner (A.R.) ORDER Ashok Jindal (Judicial Member) The appellants have filed these appeals along with stay applications. 2. After hearing both sides for some time on the stay applications, we find that the appeals themselves can be disposed of at this stage. Therefore, after allowing the applications for waiver of pre-deposit of pena .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as imposed on the appellant and a penalty of ₹ 20,00,000/- on the CHA. Therefore, the appellants are before us. 4. We have heard the contention made by both the sides and perused the records. 5. It is observed by the adjudicating authority that mis-declaration of goods in the shipping bills was not a willful attempt by the appellants, although there is negligence on the part of the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X