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2013 (3) TMI 455 - CESTAT CHENNAIStay Petition - Appellant Imported old and used tyres of various sizes claiming classification of goods accordingly. - The goods were inspected by the department who opined status of the tyres are not scrap/waste which resulted in classification of goods under restricted category and accordingly increase of assessable value of goods. After due proceedings the adjudicating authority confiscated the goods and allowed re-export of the goods on payment of a redemption fine. Further a penalty was also imposed on the appellant. On appeal, the Commissioner (Appeals) did not pass clear orders and held that the appellant has to get clearance from the Ministry of Environment and Forest, GOI and if such clearance is produced the goods may be allowed to be cleared for home consumption. - Aggrieved by the order of the Commissioner (Appeals), the appellant have filed Appeal for staying the operation of the order. Revenue is aggrieved by the fact Commissioner (Appeals) did not consider the other prohibitions while order release of the goods to DTA. Held that:- Thus there are a few issues to be considered in detail before allowing release of the goods. So Tribunal do not consider it proper to pass any order for release of the goods at this stage of considering the stay petition because it will amount to deciding the appeal itself and damage if any caused by release of goods cannot be rectified by imposition of redemption fine. So the appeals are admitted for final hearing.
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