9911796707
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Issues:
1. Waiver of predeposit and stay of recovery for adjudged dues. 2. Early disposal of the appeal. Analysis: 1. The case involved two applications by the appellant - one for waiver of predeposit and stay of recovery for adjudged dues and the other for early disposal of the appeal. The issues revolved around three Bills of Entry filed in December 2007 covering imports of polyester fabrics, furniture, and light fittings. The fabrics were imported under DFIA License, but the DRI found discrepancies based on chemical tests. The DRI detained the goods, proposing enhanced values for the furniture and light fittings. The appellants requested early disposal due to mounting demurrage charges and difficulty in fresh imports. The Tribunal considered the urgency due to deteriorating goods and pending writ appeal but granted waiver of predeposit and stay of recovery only for fabrics' duty and penalties, not for furniture and light fittings. 2. Regarding the early hearing application, the DRI confirmed the goods' good condition, especially the fragile light fittings. The appellant argued for out-of-turn disposal citing cases involving detained goods. However, the Tribunal noted that all goods had been assessed for duty, confiscation, and penalties, with legal correctness to be determined later. The appellant failed to show subsequent similar imports or a live Bill of Entry. Despite the recurring nature of the issue, the Tribunal dismissed the application, emphasizing the pending case in the High Court, which could grant equitable relief. The Tribunal decided the appeal would proceed in due course, considering all aspects and the pending High Court proceedings.
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