2013 (10) TMI 504

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....ommissioner (A.R.) JUDGEMENT Per: M.V. Ravindran; These Stay Petitions are filed for waiver of pre-deposit of penalties imposed by the adjudicating authority under the provisions of Section 114(i) of Customs Act, 1962. 2. Ld. Counsel Ms. Dimple Gohil, appeared on behalf of the of the appellant Shri Vishal Mangatram Sharma while another appellant Shri Ramesh V. Bhojani is unrepresented.....

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.... as much as the evidence relied upon by ld.Counsel as to there being no knowledge which can be ascertained only at the time of final disposal of appeal. At this juncture, on a specific query from the Bench, ld. Counsel submits that Shri Vishal M. Sharma has severe financial hardships and he is not earning anything and relied upon the affidavit filed by him. 6. We have considered the said affida....