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2013 (9) TMI 660 - AT - CustomsDuty demand under section 125 - Held that:- The demand of duty on the vessel by the Commissioner was clearly unsustainable in law - there was no seizure and there was no confiscation as is evident from the Commssioner's order - the demand of duty had been confirmed under the provisions of Section 125 (2) – the provisions of Section 125 (2) are attracted only when the goods are seized and thereafter confiscated. Proper Documentation - department contended that the assessee did not file proper IGM and Bill of Entry for home consumption in respect of the said vessel – Held that:- The question of payment of duty by the assessee or filing of IGM or Bill of Entry would not arise at all - from Circular No. 16/2012 it was very clear that only w.e.f. 17/03/2012, the requirement of filing IGM and Bill of Entry had been made mandatory in respect of vessels brought from abroad which are being converted for coastal trade – the vessel was brought into India on 02/02/2011 much before the levy of CVD was imposed on 16/03/2011 - assessee had made out a strong case in their favour - waiver of pre-deposit granted – stay granted.
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