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2013 (8) TMI 797 - AT - CustomsApplication for modification of stay order - Assessee contended that the demand of duty was on import of capital goods and the adjudicating authority while quantifying the demand should have allowed permissible depreciation of value in terms of the Board's Circular No. 305/136/92-FTT r.w. Notification No. 52/2003-Cus. - whether on the available records prima facie case was made out by the parties – Held that:- An order was sought to be modified the appellate Tribunal should at the outset look for a prima facie case for modification - In case no prima facie case was found by the Tribunal the modification application would be rejected without the need to hold elaborate hearing - court followed the judgement of Baron International Ltd. Vs. UOI (2003 (9) TMI 97 - HIGH COURT OF JUDICATURE AT BOMBAY) - the parameters of a modification application of this kind - The Hon'ble High Court almost ruled out the permissibility of review of any order for pre-deposit. - the miscellaneous application had rejected for want a prima facie case for modification of the Stay Order – appeal decided against the assessee.
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