2013 (10) TMI 577

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....: P.K. Das; Both the applications are arising out of a common order and therefore, taken up together for disposal. M/s. J.B.Creations and M/s. S.S. Embroideries, filed these applications for waiver of predeposit of penalty of Rs. 12 lakhs and Rs.5 lakhs respectively imposed under Section 112 (b) of the Customs Act, 1962. 2. Heard both sides and perused the records. 3. The facts of the cas....