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Issues:
1. Application for retention of file in the Bench. 2. Waiver of pre-deposit of duty amount regarding old containers in imported machinery. Issue 1: Application for retention of file in the Bench The appellant, an importer, filed an application for retention of file in the Bench based on Public Notice No. 1/2001. The appellant argued that their Head Office is located within the jurisdiction of this Bench at Hyderabad. Consequently, the Bench accepted the appellant's prayer for retention of file, and the miscellaneous application was allowed. Issue 2: Waiver of pre-deposit of duty amount regarding old containers in imported machinery In the stay application, the appellant requested a waiver of pre-deposit of duty amount of Rs. 26,36,100 concerning the inclusion of the value of old containers in the imported machinery. The appellant contended that the value of old containers had already been accounted for in the machinery's value and, therefore, should not be subject to duty. The appellant cited a Tribunal judgment in the case of Commissioner of Customs, Mumbai v. Ispat Profiles (India) Ltd., where it was held that the value of old and used containers should not be added to the imported goods' value. The Revenue's representative argued that the Commissioner had valid reasons for including the cost of containers in the imported goods' value and insisted that the duty amount should be pre-deposited. After considering both parties' submissions, the Bench found that the cited Tribunal judgment addressed the issue of importing goods in old containers and concluded that the value of old containers should not be part of the imported goods' value. The Bench granted the appellant's stay application by waiving the pre-deposit of the disputed duty amount and stayed its recovery until the appeal's disposal. The appeal was prioritized for an expedited hearing, scheduled for 14th February 2005. This judgment highlights the importance of legal precedents and the application of relevant case law in determining customs duty liabilities, emphasizing the need for a thorough analysis of the facts and legal principles involved in such cases.
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