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of <h1>Tribunal grants waiver of pre-deposit & stay on recovery, allows condonation of delay.</h1> The Tribunal allowed the application for condonation of delay in filing the appeal and granted the waiver of pre-deposit of duty and interest, along with ... Stay/Dispensation of pre-deposit - Demand and interest - Appeal - Limitation - Delay of 42 days in filing Issues: Condonation of Delay in Filing Appeal, Waiver of Pre-deposit of Duty and Interest, Stay from Recovery Pending AppealCondonation of Delay in Filing Appeal:The appellant sought condonation of a 42-day delay in filing the appeal, attributing it to an employee who received the Order-in-Appeal but failed to inform the management before leaving the job. The Tribunal, after hearing both sides and considering the explanation provided, concluded that the delay was satisfactorily explained. It was held that the appellants were prevented from filing the appeal due to sufficient cause, and thus, the delay was condoned. The application for condonation was allowed.Waiver of Pre-deposit of Duty and Interest:The appellants imported Pharmaceutical Drugs and warehoused them, seeking an extension of the bond period which was not granted. As the Shelf-Life of the Bulk Drugs expired, they relinquished their title to the Drugs, leading to an order for payment of duty and interest. The appellants contested this order, relying on legal arguments and case laws to support their position that relinquishing title exempts them from duty payment. The Department, however, argued that the relinquishment occurred after the bond period expiry, justifying the duty and interest payment under Sections 23 and 72 of the Customs Act, 1962. The Tribunal acknowledged the prima facie case presented by the appellants and found the balance of convenience in their favor. Consequently, the Tribunal granted a waiver of pre-deposit of duty and interest and stayed the recovery pending the appeal's disposal.Final Decision:The Tribunal allowed the application for condonation of delay in filing the appeal and granted the waiver of pre-deposit of duty and interest, along with a stay from recovery pending the appeal's final disposal. The Department was permitted to dispose of the goods in accordance with the law.
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