2013 (10) TMI 572

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....e case made out against the applicant is that the applicant made available his Importer and Exporter code to another person who imported goods declared as Artificial Stones and Imitation Stones by filing Bill of Entry in Applicant's name. On examination of the goods, the Customs authorities found that the goods were in fact Branded Glass Chatons and the value declared was very low. Revenue has mad....

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....ve resource to make any pre-deposit. Therefore, he prays that the appeals may be admitted without any predeposit. 3. Opposing the prayer, the Ld. AR submits that the Bills of Entry were filed in the name of the applicant and therefore the applicant had acted in a manner which helped evasion of payment of duty and hence the penalty imposed is legal and proper. 4. Considering the submissions o....