Re-import of repaired goods and limitation: prima facie case found against extended period, with pre-deposit waiver and recovery stay.

Re-import of a repaired gas turbine was treated as a case where the extended limitation period may not apply because the bill of entry and accompanying declaration indicated re-import after repair and return, and the printed declaration was not altered by striking out the relevant entry. An earlier order in the appellant's own case also supported a bona fide belief that no further duty was payable on the returned items. On that basis, a prima facie case was found that the demand may be time-barred, and waiver of pre-deposit with stay of recovery was granted for the duty and penalty amounts.

---

---

Issues: Whether, in the circumstances of the re-import of the repaired gas turbine, the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery, particularly on the question of limitation.

Analysis: The demand had been raised by invoking the extended period on the allegation that the appellant suppressed the re-import nature of the goods. The bill of entry and accompanying declaration, however, showed that the goods were re-imported after repair and return, and the declaration was in a printed format where the relevant entry had not been struck out. The record also contained an earlier order in the appellant's own case supporting the view that no further addition on account of the returned items was warranted, which could reasonably have led the appellant to entertain a bona fide belief against further duty liability. On this basis, a prima facie case was found that the demand may be barred by limitation.

Conclusion: Waiver of pre-deposit and stay of recovery were granted in respect of the duty and penalty amounts.

---