9911796707
TMI Blog2002 (3) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above application for waiver of pre-deposit and stay of recovery arises out of the order of the Commissioner of Customs, Mumbai who has confiscated complete 1000 sets of 12000 BTU model VA-30H air-conditioners, initially imported by M/s. Kitchen Appliances and later transferred to the applicants under bill of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Para 9.2 of the Export and Import Policy 1997-2002 as amended. The goods have been held to be liable to confiscation under Section 111(d), 111(m) and 111(o) and penalty has been imposed on the applicants under Section 112(a) for misdeclaration of the goods. 3. The learned Counsel Shri K.R. Bulchandani submits that although the goods imported are complete air-conditioners they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the records. Prima facie the benefit of Notification 53/97 is not available to complete air-conditioners. Further, since the goods have been described as components/parts in the bill of entry, the charge of misdeclaration is also, prima facie, established. In view of the above no strong prima facie case for total waiver has been made out. We therefore direct pre-deposit of Rs. 1 lakh towards the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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