https://www.taxtmi.com/caselaws?id=247940 The applicant sought a waiver of a penalty under the Customs Act, contending he was not the importer but a commission agent. The Tribunal considered judicial consistency, noting the applicant's central role in customs duty evasion. The Member (Technical) emphasized the need to safeguard revenue interests, leading to a majority decision directing the applicant to pre-deposit Rs. 15 lakhs within eight weeks. Compliance would result in waiving the balance amount pre-deposit requirement and staying recovery during the appeal. en-us Fri, 22 Nov 2013 00:00:00 +0530 Thu, 04 Sep 2014 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247940 The applicant sought a waiver of a penalty under the Customs Act, contending he was not the importer but a commission agent. The Tribunal considered judicial consistency, noting the applicant's central role in customs duty evasion. The Member (Technical) emphasized the need to safeguard revenue interests, leading to a majority decision directing the applicant to pre-deposit Rs. 15 lakhs within eight weeks. Compliance would result in waiving the balance amount pre-deposit requirement and staying recovery during the appeal. Case-Laws Customs Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247940