2015 (3) TMI 419

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....dha Roy, Supdt. (A.R) JUDGEMENT Per DR.D.M. MISRA; These two applications are filed seeking waiver of penalty of Rs. 17.00 Lakhs each on M/s. Uma Export Ltd. and Sri Mukesh Khemka, Director of M/s. Uma Export Ltd. under Section 114 (i) of Customs Act, 1962. 2. The applicants submit that against fourteen shipping bills, they have exported Red Whole Lentils during the period 13/9/2012 to....

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....missioner. 5. Heard both sides and perused the records. I find that whether 'Red Whole Lentils' are 'pulses' or not needs detail analysis of evidences and scrutiny of documents. Prima facie, I find that the Ministry of Commerce has opined that Red Whole Lentils 'are pulses'. Accordingly, at this stage, the offer made by the Ld. Advocate seems to be reasonable. Consequently, I direct the applic....