2009 (7) TMI 1113

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....ion for waiver of pre-deposit of penalty of Rs. 1,00,00,000/- imposed on Shri Bathula Siva Prasad, proprietor of M/s. Baba Rocks, under Section 114 of the Customs Act, 1962. 2. Vide impugned order, the Commissioner found that the appellant had abetted an attempt to export red sander logs valued at Rs. 84 lakhs in contravention of the provisions of Exim Policy. The facts of the case are that two c....