9911796707
TMI Blog2008 (10) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : A.K. Srivastava, Member (T)]. - This stay petition has been filed by M/s. GKB Ophthalmics Ltd. against the Order-in-Appeal dated 27-2-2008 passed by the Commissioner (Appeals) of Customs Central Excise, Goa. The Commissioner (Appeals), vide the impugned order, has confirmed the duty of Rs. 5,38,267/- together with interest. 2. Heard both the sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e; that they have wrongly claimed and availed the benefit under Notification No. 53/97-Cus. dated 3-6-97 on ophthalmic lenses imported vide Bill of Entry No. 228 dated 15-7-2002 and Bill of Entry No. 138 dated 9-6-2003, which ab inito was not available to them; that they have transferred the said goods to M/s. GKB Ophthalmics Ltd., another 100% EOU, by suppressing this fact from the Department, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be cleared from such warehouse on payment of duty or the same shall be cleared under an exemption or re-exported from India. This shows that mention of end use Notification or the classification of the EOU as trading unit or otherwise was of no significance for making an assessment on the into bond Bill of Entry. When the into bond Bill of Entry is filed and the goods remain in the customs b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EOU trading unit cannot be objected to. It is as if the goods have not been imported into India as customs duty is payable on importation of the goods into India. 6. Prima facie, the applicants have made out a strong case for the complete waiver of the pre-deposit of the duty demanded. Accordingly, we dispense with the pre-deposit of the duty of Rs. 5,38,267/- and stay recovery thereof pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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