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2013 (4) TMI 187 - CESTAT, NEW DELHIWaiver of pre-deposits - The applicants in these stay petitions imported textile machines claiming benefit of Notification No. 103/2009-. After clearance the officers of Revenue received intelligence that there was a manipulation in the description of the machines which was done for availing Technology Up-gradation Fund Scheme (TUF Scheme). Revenue initiated action for confiscating the goods under Customs Act and also denying the concessional rate of duty prescribed in Notification and proposing penalty on the importer and redemption fine in lieu of confiscation has been imposed, since the goods have been already released provisionally to the parties. Held that – Prima facie the mis-declaration, if any, made by the applicants are not resulting in any short levy of duty or contravention of import policy. At best there may be contravention of declaration given to the DGFT at the time of obtaining the EPCG licenses. So far DGFT has not cancelled the licenses. Only Show Cause Notice has been issued. We have not been able to appreciate how the applicants could have availed TUF Scheme because under para 5.8 of the policy to avail that scheme new machines have to be imported. The Show Cause Notice or the adjudication order does not bring out the legal provisions contravened or the undue benefit claimed. It only states that there were misdeclarations of model number and year of make, of the machines. - stay granted in full.
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