2014 (7) TMI 225

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplicant filed this application for waiver of pre-deposit of penalty of Rs. 5,00,000/- imposed under Sections 114 and 117 of the Customs Act. 3. Against the adjudication order, the applicant filed appeal before the Commissioner (Appeals) along with application for waiver of pre-deposit of dues. The Commissioner (Appeals) directed the applicant to deposit 50% of the penalty for hearing of the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (262) ELT 985. 6. The Revenue relied upon the findings of the lower authority as in para 78.7 of the adjudication order and submitted that the applicant without any proper verification supplied the container. 7. I have gone through the adjudication order and find that there is no finding to show that the applicants were aware of the fact regarding export of prohibited goods. The applicant o....