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2014 (5) TMI 365 - AT - CustomsStay of Re-export of polyester/cotton blended fabrics on payment of fine – Earlier no Request made for Re- export - Held that:- Learned Superintendent (AR) submits that the order has to be stayed since the lower authorities can be compelled to allow re-export in the absence of any order from Tribunal - It was on the fourth occasion of adjudication of the dispute that the respondent came up with a request for re-export of the goods - It is to be noted that the duty liability had been originally worked out more than Rs.22 lakhs on fabrics - The assessable value of which was about Rs.1 lakh and even at that stage when the party filed the appeal they had not requested for re-export - When the matter came up for the second time before Commissioner (A), suddenly the request for re-export had come up for the first time - Such a request was not made earlier and neither Commissioner (A) has thought it fit to consider this aspect - The decision in COMMISSIONER OF CUSTOMS, KOLKATA Versus GRAND PRIME LTD. [2003 (7) TMI 73 - SUPREME COURT OF INDIA] has also not been taken note of by Commissioner (A) - Thus, Revenue has made a strong prima facie case for grant of stay against the order of re-export passed by Commissioner (A) - Impugned order is stayed and the application for stay of the impugned order is allowed – Decided in favour of Revenue.
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