2012 (2) TMI 612

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....n (Technical Member) For the Appellant : Anil Balani, R. B. Pardeshi For the Respondent :H. B. Negi, Addl. Commissioner (A.R.) ORDER Ashok Jindal (Judicial Member) The appellants have filed these appeals along with stay applications. 2. After hearing both sides for some time on the stay applications, we find that the appeals themselves can be disposed of at this stage. Therefore,....

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....re allowed for export but redemption fine of Rs. 60,00,000/- was imposed on the appellant and a penalty of Rs. 20,00,000/- on the CHA. Therefore, the appellants are before us. 4. We have heard the contention made by both the sides and perused the records. 5. It is observed by the adjudicating authority that mis-declaration of goods in the shipping bills was not a willful attempt by the appel....