2014 (12) TMI 1248

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.... AHMEDABAD - AT<br>Dated:- 4-12-2014<br>C/11427, 11458, 11486, 11488, 11597, 11598-11600, 11679, 11680, 11778/2014, C/Stay/12299, 12319, 12382, 12410, 12604, 12612, 12614, 12615, 12713, 12714, 12866/2014 - M/15601-15611/2014<br>Customs<br>Mr. M.V. Ravindran, Member (Judicial) & Mr. H.K. Thakur, Member (Technical) Appellant (s): Represented by: Shri Willingdon Christian, Advocate Shri S.J. Vyas, ....

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.... that most of the MOP available in India is imported into India for industrial use and the appellants aided and abetted in the export of such MOP after importation by mis-declaring the same as Feldspar Powder, Industrial Salt etc. 2. Shri S.J. Vyas (Advocate) Shri Willingdon Christian (Advocate), Shri R. Subramanya, (Advocate)&nbsp; Shri P.V. Sheth, (Advocate) and Shri Pradeep Jain, (Advocate) an....

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....e on their clients.&nbsp; They relied upon the following stay orders earlier passed by this Bench on this issue:- (i) Order No. M/13899-13903/2014 dated 21.8.2014 (ii) Order No. S/2502-2506/WZB/AHD/2012 dated 03.12.2012 (iii) Order No. S/2462-2470/WZB/AHD/2012 dated 21.11.2012 4. We have considered the submissions made by either sides, perused the case records and the earlier stay orders passe....

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....e number of cases, we are of the opinion that CHA is also required to be put to certain conditions.&nbsp; Looking to the extent of manipulations and scale of transactions, prima-facie, we do not find that all the appellants have made out a case for complete waiver of penalties and are required to be put to certain conditions.&nbsp; From the earlier stay orders, it is observed that similarly placed....