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TMI Blog2008 (2) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellants are required to pre-deposit duty of Rs. 1,06,76,480/-. The appellants had imported Networking equipments. They were working under EOU Scheme. The said imported goods had not suffered duty in view of Notification No. 52/2003-Cus. dated 31-3-2003. The said goods were all bonded in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri.-Bang.) (ii) CC, Bangalore v. Infosys Technologies Ltd. - 2003 (159) E.L.T. 863 (Tri.-Bang.) (iii) DSL Software India Ltd. v. CC, Bangalore - 2005 (181) E.L.T. 250 (Tri.-Bang.) (iv) Arjun Industries Ltd. v. CCE, Jaipur - 2005 (183) E.L.T. 446 (T) = 2005 (70) RLT The ratio of all these cases is that the assessee is not required to clear the goods when they have abandoned the titl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a right to relinquish the title without payment of duty. The department has the right to confiscate the goods and recover the duty on sale of the same. The ratio of the citations prima facie applies and, therefore, the stay application is allowed granting full waiver of duty. There shall be no recovery till the disposal of the appeal even after expiry of 180 days of the Stay Order. As the revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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