2014 (5) TMI 562

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....he Respondent : Shri M S Reddy, Deputy Commissioner (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of penalty of Rs. 25,000/- imposed under Section 114(iii) of the Customs Act, 1962. The applicant is Superintendent of Customs and who gave Let Export Order in respect of the consignment which were highly overvalued to get und....

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....ed that applicant had since let export order in respect of the consignments which were highly overvalued to get undue drawback for monetary consideration. The revenue relied upon the statement of Shri Khalid Ashraf Begawala recorded under Section 108 of the Customs Act, where he admitted that he has paid Rs. 30,000/- per Rs. 1 Crore of FOB value of the export consignment under DEPB scheme and Rs. ....