9911796707
TMI Blog2008 (9) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain to three Bills of Entry, one covering import of polyester fabrics, another covering import of furniture and the third one covering import of light fittings. All the three Bills of Entry were filed in December 2007. The fabrics were imported under DFIA (Duty Free Import Authorization) Licence issued by the DGFT. The Directorate of Revenue Intelligence (DRI) found, on the basis of chemical test report, that the imported fabrics were different from the goods which were licensed for import. This finding was based on the GSM (Grams per Sq.Mtr.) of the fabrics determined by the Chemical Examiner vis-a-vis the GSM prescribed in the licence. On this basis, the DRI treated the import of fabrics to be other than under DFIA and, accordingly, too ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the respective CFSs indicating the demurrage and other charges as on various dates of the last week of September 2008. The ld. counsel has also relied on the Tribunal's decision in Babubhai Patel & Co. v. Collector of Customs, Bombay, 1984 (17) E.L.T. 152 (Tribunal), wherein it was observed that high priority should be given to hearing of cases where goods were under detention and that such cases should be listed as live Bill of Entry cases. He has also referred to a stay order of this Bench in the case of Wipro Ltd. v. Commissioner of Customs, Chennai, 2007 (213) E.L.T. 671 (Tri.-Chennai), wherein the appeal of the said company was posted for out-of-turn hearing by this Bench taking into account the fact that similar imports had been al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tune of over Rs. 16 lakhs. We have noted that, in respect of previous imports, there was no objection of the kind now raised by the DRI. We also note that the question whether DFIA licence squarely covered fabrics imported by the appellants is being agitated in the present case. The appellants are adamant that the licence is valid for the fabrics imported by them while the Customs authorities would vehemently plead to the contra. This issue will be considered in detail at final hearing stage. In the overall circumstances of the case, we are inclined to grant waiver of predeposit and stay of recovery in respect of the duty amount payable on fabrics as also the penalties imposed on the appellants. The stay application stands, accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by a live Bill of Entry. We have difficulty to accept this plea in the instant case inasmuch as all the goods have been assessed to duty and the question whether the goods are liable to confiscation and whether the importer is liable to be penalized has also been adjudicated upon. Whether the decision of the original authority is legally correct or not is another thing, which will arise for consideration at final hearing stage. The learned counsel has also submitted that the issue involved in this case has recurring effect. But he has not shown us any bill of entry covering subsequent similar import. There is yet another reason for us to think that the application for out-of-turn disposal of the appeal is not liable to be allowed. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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