2009 (2) TMI 595

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....n, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the applications for waiver of predeposit of penalty of Rs. 10 lakhs on M/s. Aankit Granites, 100% EOU, Rs. 5 lakhs on Shri Rajesh Kumar Garg, its Manager (Finance) and Rs. 2 lakhs on Shri Priya Kumar of M/s. Indo World Shipping Services (forwarding agent) in terms of Section 114 of the ....

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....ed prudently, this attempted smuggling of red sanders logs would have not taken place and thus contributory liability of these two in the attempted smuggling of red sander logs must be upheld. 2. As regard as the third applicant, the Commissioner has held that he facilitated procurement of container by smuggler, and smuggling would have resulted but for the last minute detection thereof by t....