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2013 (11) TMI 635 - AT - CustomsStay application - Waiver of pre deposit - Goods imported under Advance licence - job work - assessee has transferred the material out of the factory premises for job work purposes thereby violating the condition (vii) of Notification No..93/2004-Cus, dt.10.09.2004 - Held that - Following decision of assessee s own case where Tribunal has granted unconditional waiver of the pre-deposit of the amounts involved - Prima facie appellant has made out the case for complete waiver of the pre-deposit of amounts involved - Stay granted.
Issues: Stay petitions for waiver of pre-deposit of Customs Duty, interest, and penalties based on violation of Notification No.93/2004-Cus.
The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Mr. M.V. Ravindran, dealt with stay petitions filed for the waiver of pre-deposit of Customs Duty, interest, and penalties totaling Rs.85,56,907/-, along with a penalty of Rs.20 lakhs imposed on the director of the appellant company. The amounts were confirmed due to the appellant dispatching material for job work purposes in violation of conditions of Notification No.93/2004-Cus, dated 10.09.2004. The appellant's counsel argued that a similar issue involving the same assessee and violation of the same notification was previously granted unconditional stay by the Tribunal in Mumbai, citing a specific judgment of the Hon'ble High Court of Mumbai. The Additional Commissioner (A.R.) reiterated the findings of the adjudicating authority. After considering both sides' submissions, the Tribunal noted that a co-ordinate Bench in Mumbai had already granted unconditional waiver of pre-deposit for the same issue concerning the same assessee. Consequently, the Tribunal found no reason to deviate from the previous decision and allowed the appellant's request for a complete waiver of the pre-deposit amounts. The recovery of the amounts was stayed until the disposal of the appeals. In summary, the issues involved in this judgment revolved around the appellant's request for waiver of pre-deposit of Customs Duty, interest, and penalties due to a violation of Notification No.93/2004-Cus. The Tribunal, after considering previous decisions involving the same assessee and issue, granted the waiver and stayed the recovery of the amounts until the appeals were disposed of.
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