2013 (8) TMI 729

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion is filed for the waiver of pre-deposit of the amount of penalty imposed by the adjudicating authority on the appellant under the provisions of Section 112(b) and Section 114(i) of the Customs Act, 1962. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the illegal diversion of muriate of potash (MOP). The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he records, we find it so. We find that the penalties imposed by the adjudicating authority on the appellant under Section 112(b) of the Customs Act, 1962 may not be applicable as the appellant has not been shown as having imported the goods. 5. As regards the penalty under Section 114(i) of the Customs Act, 1962, we are of the view that the appellant has not made out the case and all the defen....