1997 (12) TMI 425

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....ation seeks waiver of pre-deposit of a sum of Rs. 1,00,000/- imposed as penalty by the Commissioner of Customs, New Delhi vide his impugned order-in-original. It was contended on behalf of the applicant by their learned Counsel, Shri Randhir Singh that they had exported shoe uppers and applied for DEC. That was issued to them later on with the condition that certain materials like eyelets, metalli....

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..... He pleaded that as the export had taken place and full export value has also been received the failure to mention certain items like eyelets, metallic fittings and elastics in the documents relating to the export product and the non-utilisation of certain other items in their manufactured product should not go against them for the purpose of imposition of the penalty of Rs. 1,00,000/-. 2. ....