2016 (3) TMI 986

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....urkar, Adv For the Respondent : Shri Devendra C. Mann, Asstt. Commr. (A.R.) ORDER This appeal is directed against the Order-in-Appeal No. 35(Adj./Exp)/2015(JNCH)-Appeal-I dated 13.04.2015 passed by the Commissioner of Customs (Appeals-I) Mumbai-II, JNCH. 2. The fact of the case is that the appellant was imposed penalty of Rs. 2 lakhs under Section 114 (i) & (iii) of Customs Act, 1962. ....

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.... 27.9.2012 the appellant filed an appeal before the Commissioner (Appeals), who has first passed the stay order wherein the appellant was directed to make a pre-deposit of 1,00,000/- vide Interim Order No. 16 (ADJN-EXP)/2014 (JNCH)/EXP-07 dt. 15.1.2014. However, the appellant have not complied with the pre-deposit and made the submission that they have strong prima facie case, therefore the pre-de....

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...., therefore there is no obligation on the appellant. Consequently, no offence or mala fide is established against the appellant. He submits that in the identical facts of the case this Tribunal has dropped the proceedings against the CHA. In this regard, he placed reliance on the following judgmens. (i) Hyundai Merchant Marine (I) Pvt. Ltd. Vs. Commissioner of Cus. (Import), Nhava Sheva - 2015 ....

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....ind that it is not established that firstly the appellant was involved in documentation and filing the shipping bills in respect of the consignment of red sanders attempted to be smuggled. Secondly, as regard Facility Notice No. 41/2009, from the records submitted by the appellant and explanation given on that it is observed that the details of the subject shipping bills were not reflecting in the....