2013 (11) TMI 388

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.... delay has been filed by the appellant as an additional precaution, though not required to be filed. On perusal of the records, we find that the appeal was filed before the Tribunal along with Stay Petition on 09.07.2012, wherein it is categorically admitted that the Order-in-Original was received on 28.04.2012. The appeal was filed in time and hence the application for condonation of delay is dis....

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....nder Sections 112(b) of Customs Act, 1962, we find that the said penalty does not get attracted as the issue is regarding export of consignment of Muriate of Potash. Accordingly, we find that the appellant has made out a case for waiver of pre-deposit of penalty imposed under Section 112(b) of Customs Act, 1962. 5. As regards the penalty imposed under Section 114(i) of Customs Act, 1962, we find ....