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2015 (1) TMI 1030 - CESTAT MUMBAIImport of designs and drawings for manufacturing of ship - department was of the view that the drawings and designs cannot be classified under Chapter 49 inasmuch as there is a CD accompanying the drawings and designs and hence, the goods should be assessed under CETH 85238090 as recorded media. - Confiscation of goods - Imposition of redemption fine - Section 125 of the Customs Act, 1962 - Held that:- From the records available and the evidence led by the appellant, it is clear that they have placed orders for import of "hard copy" of the drawings and designs of ships. They have never placed any order for import of any CD. They have also produced a letter from foreign supplier saying that the CD was sent by mistake and they should be allowed for re-export. Section 23 of the Customs Act, provides for relinquishment of the title to the imported goods by the importer before an order for clearance for home consumption is made by the Customs authority. Therefore, this request of the appellant should have been considered by the adjudicating authority. Nevertheless, inasmuch as the goods are lying with the department on confiscation, the interests of Revenue are completely secured. The question of ordering any pre-deposit under Section 129E of the Customs Act, 1962 would arise only when the goods are not available and the Revenue is at risk as held by the Hon'ble Apex Court in the case of Bhavya Apparels Pvt. Ltd. [2007 (9) TMI 274 - SUPREME COURT OF INDIA]. Thus, the appellant has made out a strong case for waiver of pre-deposit and accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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