2009 (7) TMI 1113

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....ent. ORDER This is an application 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....

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....er any clear finding by the Commissioner about the involvement of the appellant in the attempted export of contraband. The goods covered by the shipping bill were stuffed in the containers and the containers sealed at the exporter's premises under the supervision of Customs Officers. There is no evidence that the appellant had arranged stuffing of contraband in the containers during their transit ....