2013 (11) TMI 341

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.... M.V. Ravindran: These Stay Petitions are filed for waiver of pre-deposit of duty of Rs.14,57,477/-, interest thereof and penalty of equal amount and also penalties of Rs.4 lakhs and Rs.6 lakhs on Shri Shaival Patel and Shri Amar Patel respectively. 2. Heard both sides and perused the records. 3. Lower authorities have confirmed the demand and imposed penalties on M/s United Agency and ot....

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....ding that he is a master-mind behind the mis-declaration of the goods in the name of M/s United Agency. The role played by Shri Amar Patel vis-a-vis the findings and the defences raised by the appellant needs to be considered which will require some time and can be done only at the time of final disposal of appeals. We are of the view that Shri Amar Patel should be put to some condition for hearin....