RAJINDER M. PUROHIT Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THIS Stay Petition is filed for waiver of pre -deposit of the amount of penalties imposed by the adjudicating authority under the provisions of Section 114(i) and Section 112(b) of Customs Act, 1962.

(2.) AFTER hearing both sides for some time on the Stay Petition, we find that the appellant herein is a CHA firm and has been penalized only on the ground that he has aided and abetted in export of Murate of Potash as free flow salt.

(3.) WE find strong force in the contentions of the ld. Counsel that the question of imposition of penalties under the provisions of Section 112(b) of Customs Act, 1962 does not arise, as the appellant had never imported or filed Bills of Entry for import of these goods. On this ground itself, the appellant has made out a prima facie case for waiver of the amount of penalty imposed under the provisions of Section 112(b) of Customs Act, 1962.