2013 (10) TMI 676

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.... application for waiver of pre-deposit of penalty of Rs.7 lakhs. 2. Heard both sides and perused the records. 3. The DRI officers intercepted a container declaring the goods as 'readymade garments' in the Shipping Bills. On investigation, the containers were found to have red sanders. After thorough investigation, it was found that the applicant had played an active and crucial role in the illic....

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....hand, the learned AR drew the attention of the Bench of the finding of the Commissioner. He submits that all the persons involved in the smuggling had identified the applicant as the mastermind. He further submits that the applicant accepted the involvement in his statement recorded during the investigation. The retraction in reply to the show-cause notice cannot be accepted. It is submitted that ....