2012 (1) TMI 183

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....pellant Ganesh Haavanur, Additional Commissioner (AR) : for the Respondent JUDGMENT: M. Veeraiyan, Technical Member 1. Heard both sides on the stay petitions. 2. The appellant is acting as an agent of foreign based buyer and finds exporters in India for the purpose of exporting sea food to the said foreign buyer. The LC for the purpose of export of sea food including the commission amount pay....

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....143/- in another case in addition to interests and penalties. 3. Learned Additional Commissioner (AR) opposes the application for waiver of pre-deposit on the ground that the appellants have received the commission in Indian rupees from the India based exporters who received from the foreign based buyers in foreign exchange. He also submits that the stay order of the Tribunal dated 20.09.2010 rel....