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Issues: Whether the appellant had made out a prima facie case for complete waiver of pre-deposit of the confirmed duty and stay of recovery, in view of clearance of goods through into-bond bills of entry and subsequent warehousing or transfer arrangements.
Analysis: The duty demand arose from imports of ophthalmic lenses by a trading unit said to be outside the EOU scheme under the EXIM Policy and allegedly ineligible for exemption under Notification No. 53/97-Cus. The order noted, however, that the goods had been cleared against into-bond bills of entry, where duty was not required to be paid at the time of clearance. It further held that duty-free warehousing is available upon import of goods liable to customs duty, irrespective of whether the goods are later cleared on duty payment, under exemption, or re-exported. The order also recognised that goods may be moved from one bonded warehouse to another without payment of customs duty, and that the Department had not disputed the appellant's assertion that the goods were either re-exported or transferred to another bonded warehouse for manufacture of exported final products.
Conclusion: The appellant established a strong prima facie case for complete waiver of pre-deposit, and recovery of the demanded duty was stayed pending disposal of the appeal.
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