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2013 (6) TMI 326 - PUNJAB & HARYANA HIGH COURTRequirement of pre-deposit - Confiscation - misdeclaration - import of ball bearing - alleged that petitioner has imported finished goods whereas in the bill of entry, petitioner had declared incomplete goods - Section 129E of the Customs Act - held that:- pre-deposit of the duty and penalty would be required to maintain the appeal when goods in question are not in the custody of the revenue. In the present case, admittedly goods were seized by the department and are in the custody of the department, therefore, pre-deposit of the duty and penalty imposed to maintain the appeal is not at all required. Tribunal was not well within its jurisdiction while dismissing the stay application in view of the fact that entire goods seized are in the custody of the department. Since, petitioner is not in custody of the goods, therefore, asking him to deposit huge duty and penalty to maintain appeal would cause great hardship to the petitioner. Therefore, impugned order cannot be sustained in the eyes of law. - decided in favor of assessee.
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