2013 (11) TMI 340 - AT - Customs

Modification/rectification of mistake in Stay Order - request for re-testing - Re-export of goods - Held that - In the miscellaneous application, there is only one prayer of the appellant, which is to direct the lower authorities to draw the samples from the consignments which are lying with the custodian of the goods, and it is seen that the appellants have made a request vide their letter dt.21.7.2011 for re-testing of the samples. On perusal of the said application dt.21.07.2011, we find that the appellant had specifically requested the adjudicating authority to consider their prayer of re-testing of the said consignment by independent authority. The adjudicating authority has not recorded any findings for re-test nor has he rejected the said prayer - no prejudice will be caused to other side, if re-drawing the samples from the consignment in question in this appeal is ordered and sending the same for re-testing to IIT and or ONGC Dehradun. We do so and direct that samples be drawn and sent for analysis to IIT and/or ONGC Dehradun - Decided in favour of assessee.

Summary

Issues involved:
1. Modification/rectification of mistake in Stay Order regarding re-export of goods and re-testing of samples.
2. Implementation of Stay Order directing re-export of goods and extension of time for depositing redemption fine.

Issue 1: Modification/Rectification of mistake in Stay Order

The appellant filed an application for modification/rectification of a mistake in the Stay Order regarding the re-export of goods and re-testing of samples. During the hearing of the Stay Petition, the appellant requested re-export of goods and classification based on a test report requiring testing by an independent laboratory. The Tribunal accepted the request and ordered the respondent to draw samples for testing and analysis at specific laboratories. However, these findings were not recorded in the Stay Order. The appellant requested re-drawing of samples, but the respondent argued that the earlier samples were sufficient for re-testing. The Tribunal considered the submissions and directed the lower authorities to redraw the samples for re-testing at the specified laboratories, ensuring no prejudice to either party. The appellant agreed to bear the cost of forwarding and re-testing the samples. The Miscellaneous Application was allowed, and costs were to be recovered from the assessee.

Issue 2: Implementation of Stay Order and Extension of Time

A separate miscellaneous application was filed seeking direction for the implementation of the Stay Order, which allowed re-export of goods on payment of redemption fine within a specified period. The appellant requested an extension of time to deposit the redemption fine and make an application for waiver of detention charges. The Tribunal granted a 30-day extension for depositing the redemption fine and directed the lower authorities to consider any application for re-export and waiver of detention charges. The lower authorities were instructed to implement the Stay Order upon production of a certified copy. The miscellaneous application was disposed of, ensuring compliance with the Stay Order.

This judgment by the Appellate Tribunal CESTAT AHMEDABAD addressed the modification/rectification of a mistake in the Stay Order regarding re-export of goods and re-testing of samples, as well as the implementation of the Stay Order allowing re-export and extension of time for depositing the redemption fine. The detailed analysis of each issue provided clarity on the Tribunal's decisions and directions, ensuring proper compliance and resolution of the matters at hand.