TMI Blog2013 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... been already released provisionally to the parties. Held that – Prima facie the mis-declaration, if any, made by the applicants are not resulting in any short levy of duty or contravention of import policy. At best there may be contravention of declaration given to the DGFT at the time of obtaining the EPCG licenses. So far DGFT has not cancelled the licenses. Only Show Cause Notice has been issued. We have not been able to appreciate how the applicants could have availed TUF Scheme because under para 5.8 of the policy to avail that scheme new machines have to be imported. The Show Cause Notice or the adjudication order does not bring out the legal provisions contravened or the undue benefit claimed. It only states that there were m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Customs Act and also for denying the concessional rate of duty of 3% prescribed in Notification No. 103/2009-Cus., dated 11-9-2009 and proposing penalty on the importer as well as on the proprietor or Directors as was the case. The Show Cause Notice has been adjudicated by the impugned order. By this order the machines were confiscated under Section 111(m) and 111(o) of Customs Act, 1962 and redemption fine in lieu of confiscation has been imposed, since the goods have been already released provisionally to the parties. Further differential duty totalling to Rs. 1,63,11,935/- has been confirmed from different importers and penalties have been imposed on the 20 importers. Further, penalties have been imposed on the persons in charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication which they availed at the time of import. That being the case it is argued that the case made out by Revenue is not maintainable at all and therefore waiver from pre-deposit of dues arising from the impugned order should be granted for admission of appeal, especially considering the fact that they have already executed bond supported by bank guarantee at the time of provisional release of the machinery to safeguard the interest of Revenue. In the absence of any loss of revenue that has occurred, the counsel submits that calling for further pre-deposit on account of imaginary loss of revenue will cause undue hardship to the applicants. 7. Opposing the plea of the appellants, the AR for the Revenue submits that the intention to clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on both the sides. Prima facie the mis-declaration, if any, made by the applicants are not resulting in any short levy of duty or contravention of import policy. At best there may be contravention of declaration given to the DGFT at the time of obtaining the EPCG licenses. So far DGFT has not cancelled the licenses. Only Show Cause Notice has been issued. We have not been able to appreciate how the applicants could have availed TUF Scheme because under para 5.8 of the policy to avail that scheme new machines have to be imported. In this case the machines were declared to be old not withstanding the dispute of year of make. In such circumstances, prima facie, the demand for differential customs duty is not maintainable at this stage and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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