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2015 (12) TMI 475
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....For the Respondent : Shri S.P. Pal, Appraiser(AR) ORDER Per Dr. D.M. Misra. 1. Heard both sides. 2. This is an application seeking waiver of pre-deposit of penalty of Rs. 5.00 Lakhs imposed under Section 114 and 114AA of the Customs Act, 1962. 3. Shri Arijit Chakraborty, ld. Adv. for the Applicant submits that there is gross violation of principles of natural justice inasmuch as after handing....