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2015 (10) TMI 325 - AT - CustomsAmendment of prayer Prayer to re-export seized goods Customs seized goods imported on reasonable belief that appellants have imported full machinery in guise of parts in two different consignments to evade ADD Appellate authority confirmed ADD with direction to authority to re-quantify ADD by taking into consideration of amended Notification No. 39/2010 and also set aside fines and penalty Appellant filed application for amendment of prayer of their appeal and also filed stay application for setting aside operation of impugned order Held that:- appellants seeks to amend their prayer to allow them for re-export Considered that appellants have not made this plea either before adjudicating authority or before appellate authority Since period of five years were lapsed from date of first import under Bill of Entry, there is merit in appellant's plea as very purpose for which they have imported goods has not been served Therefore application for amendment allowed. Regarding stay application, goods are already under custody of customs and has also undertaken that they will not clear goods so, there is no question of stay of operation of impugned order stay granted.
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