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    <title>2014 (11) TMI 786 - CESTAT KOLKATA</title>
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    <description>The Tribunal directed two applicants involved in smuggling red sanders to make a predeposit of 10% of the penalty imposed on them under Section 114 of the Customs Act, 1944. The balance dues would be waived upon compliance within a specified timeframe. Failure to comply would result in the dismissal of the Appeals without further notice. The decision aimed to balance penalty imposition with the need for justice, emphasizing the importance of evidence in determining liability under the Customs Act.</description>
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      <description>The Tribunal directed two applicants involved in smuggling red sanders to make a predeposit of 10% of the penalty imposed on them under Section 114 of the Customs Act, 1944. The balance dues would be waived upon compliance within a specified timeframe. Failure to comply would result in the dismissal of the Appeals without further notice. The decision aimed to balance penalty imposition with the need for justice, emphasizing the importance of evidence in determining liability under the Customs Act.</description>
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