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TMI Blog2009 (7) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... EOU manufacturing latex examination hand gloves. The applicant was granted permission to set up a 100% EOU for the purpose of manufacture and export of the aforesaid goods with a condition that the entire production of the said goods manufactured by the applicant will be exported for a period of 10 years. In execution of the above said permission, the applicant imported capital goods i.e., two sets of automatic glove making machine valued at Rs. 1,46,43,990/-. The applicant claimed the exemption of Customs duty on these machines under Notification No. 13/81-Cus., dated 9-2-81 and the said machines were cleared without payment of duty under a general bond of Rs. 4.00 crores. 3. However, in view of the intense competition abroad and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depreciated value of the said capital goods. 5. The ld. Counsel placed some judgments and mainly relied on the case of - (a) Bhagwati International v. CC, New Delhi [2006 (206) E.L.T. 700 (Tri.-Del.)], wherein it was observed that pre-deposit can be demanded when the goods are not under the control of the Customs authorities as per Section 129E of the Customs Act. (b) Mahavir Medical Research Centre v. CC, Mumbai [2004 (176) E.L.T. 695 (Tri.-Mum.)] wherein it was held that on confiscation of imported equipments by the Commissioner of Customs, the goods are no longer in their control but in the control of the Customs authorities as title to the goods is no longer with the importer but vests with the Government, although ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962, which is reproduced as under :- "Where in any appeal under this Chapter, the decision or order appealed against relates to any duly and interest demanded in respect of goods, which are not under the control of the customs authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty and interest demanded or the penalty levied." it is clear that the pre-deposit is required when the goods, on which the duly is levied, are not in the control of the Department. 10. The pre-deposit of duty is not warranted at this stage and waiver of the pre-deposit of duty is granted. However, the applicant has not m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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