2013 (12) TMI 1351

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.... The applicant filed applications in Appeal NO.C.87657/13 for waiver of pre-deposit of penalty of Rs. 2.5 lakhs and in Appeal No.87658/13 for waiver of pre-deposit of Rs.5 lakhs. 2. The brief facts of the case are that the applicant is the Superintendent, in the Customs Department and during investigation it was found that the applicant granted let export order in respect of consignments invol....

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....able for any penalty. 4. The ld. A.R. for the Revenue submitted that the applicant is the Supdt. Of Customs and he issued let export order on receipt of gratification. The exporter filed the shipping bills under the DEPB scheme and the value of exported goods were declared at higher side to get undue DEPB benefits and on the market survey it was found that the goods were overvalued. Hence the a....

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....d her that valuation is not her responsibility and that it is the work of the superintendent and field officer. In these circumstances, we find that the applicant has not made out a prima case for total waiver of the penalties. Keeping in view the facts and circumstances of the case, we direct the applicant to deposit an amount equal to 50% of the penalty in each case adjudged in the impugned orde....