https://www.taxtmi.com/caselaws?id=243176 The Tribunal allowed the application for waiver of pre-deposit of penalties imposed on the appellant, a CHA firm, under Sections 112(b) and 114(i) of the Customs Act, 1962. The penalties were related to aiding in the export of Murate of Potash as free flow salt. The Tribunal found a prima facie case for waiver of the penalty under Section 112(b) as the appellant had not imported or filed Bills of Entry for the goods. Additionally, there was a lack of specific evidence linking the appellant to knowledge of the true nature of the exported goods, leading to a prima facie case for waiver of the penalty under Section 114(i). en-us Mon, 01 Apr 2013 00:00:00 +0530 Mon, 27 Jan 2014 21:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243176 The Tribunal allowed the application for waiver of pre-deposit of penalties imposed on the appellant, a CHA firm, under Sections 112(b) and 114(i) of the Customs Act, 1962. The penalties were related to aiding in the export of Murate of Potash as free flow salt. The Tribunal found a prima facie case for waiver of the penalty under Section 112(b) as the appellant had not imported or filed Bills of Entry for the goods. Additionally, there was a lack of specific evidence linking the appellant to knowledge of the true nature of the exported goods, leading to a prima facie case for waiver of the penalty under Section 114(i). Case-Laws Customs Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243176