TMI Blog2010 (7) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... der, agreed with findings of the scientific agency - confiscation ordered by the Commissioner on the ground of CPCB certificate having not been produced by the importer is prima facie, unsustainable – Pre-deposit waived - C/1107/2008-Mum and C/37/2009-Mum - S/204-205/2010-WZB/C-II(CSTB) - Dated:- 9-7-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) REPRESENTED BY : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on the appellant. 2. After hearing both sides, we note that the goods are in the custody of the department and therefore, there will be no question of pre-deposit of any duty. Even otherwise, we have not found quantification of duty in the impugned order. In so far as the order of confiscation is concerned, it appears to have been passed on the ground that the importer did not produce c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of CPCB certificate having not been produced by the importer is prima facie, unsustainable. Hence, there will be waiver of pre-deposit and stay of recovery in respect of the penalty imposed on the party under Sec. 112 of the Customs Act, which is confiscation-related penalty. 3. The stay application filed by the Revenue is "to grant stay". It says that, if the stay is not granted, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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