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Waiver of pre-deposit of duty for multiple applicants arising from the order of the Commissioner of Customs (E.P.), Mumbai. Analysis: The case involved several applicants who were transferees of advance licenses issued to M/s. Sonal Impex Corporation for duty-free imports of polyester filament yarn. The Department alleged that the original license holder, in collusion with another party, provided false information regarding export goods to fulfill export obligations and secure bond waivers. Show cause notices were issued for confiscation of exported goods, penalty imposition, and recovery of customs duty from the transferees under the Customs Act, 1962. M/s. Sonal Impex Corporation settled under the Kar Vivad Samadhan Scheme, but duty demands on the transferees were confirmed. The Tribunal noted that the wilful misstatement was by the exporter, not the transferees, and that the extended period of limitation could not be invoked against the transferees. Citing precedent, the Tribunal found a strong prima facie case for waiver of pre-deposit based on the limitation aspect. Consequently, the Tribunal granted the waiver of pre-deposit of duty and stayed the recovery pending appeals for all the applicants. This judgment highlights the importance of differentiating between the actions of the original license holder and the transferees in cases involving duty demands on transferees of advance licenses. It emphasizes the need to consider the aspect of limitation and the absence of wilful misstatement by the transferees in determining the applicability of pre-deposit waivers. The decision underscores the Tribunal's role in ensuring fair treatment and adherence to legal principles in matters of duty demands and pre-deposit requirements for appellants.
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