TaxTMI 
TaxTMI 
2014 (2) TMI 361
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....These two stay petitions are filed for the waiver of pre-deposit of the amount of penalties imposed by the adjudicating authority under the provisions of Section 114 of the Customs Act, 1962. 2. Learned adjudicating authority has imposed penalties on these two appellant on the ground that they had a role to play in illegal export of Red Sander Logs by loading them in the containers which were dec....
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....f the goods which were sought to be exported. He would emphasize on the fact that adjudicating authority has specifically recorded that the appellant herein i.e. Shri Vinaykant Gandhi allowed himself to be used by Shri Vishal Shah and has apdicted his responsibilities as exporter to Shri Vishal Shah, who was not traced out and no statement were recorded of the said Shri Vishal Shah. 4. Learned de....
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....sions of Section 114 of the Customs Act, 1962, there is no finding recorded by the adjudicating authority as regards the role played by M/s. Arihant Ceramics in misdeclaration or export of Red Sander Logs. In view of the above, we find, there being no finding, visiting the appellant with penalty is prima-facie, erroneous. 6. As regards the penalty imposed on Shri Vinaykant Gandhi, we find that ad....