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2013 (10) TMI 411

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....nst order-in-original No. CAO No.38/2011/CAC/CC/BKS dated 02/05/2011 passed by the Commissioner of Customs (Adj.), Mumbai. 2. Vide the impugned order, a penalty of Rs.35,327/- has been imposed on M/s. Gammon India Ltd. on the ground that they were a party to the misdeclaration of value by M/s. Sany India, the high seas seller, in the import of machinery which the appellant bought. 3. The Ld.....

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....penalty as the appellant. Accordingly, he pleads for grant of stay. He also relies on the decision of this Tribunal in the case of S.K.Colombowala Vs. CC (Import), Mumbai - 2007 (220) ELT 492 (Tri-Mum) where in similar circumstances, penalty imposed on the CHA was set aside, in view of the fact that the other co-noticees had gone before the Settlement Commission and had obtained waiver of penaltie....