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Issues: Whether the applicants were entitled to full waiver of pre-deposit and stay of recovery in a customs duty demand arising from use of duty-free imported parts in the processing of goods received under Rule 16.
Analysis: The applicants sought complete waiver on the ground that the goods received under Rule 16 were dismantled, processed and remanufactured, and that the imported duty-free parts were used in accordance with Notification No. 25/99-Cus. The department maintained that the imported goods were permissible only for manufacture and not for repair of defective goods returned under Rule 16. On a prima facie view, the process undertaken on the returned goods did not amount to manufacture and the resultant goods could not be treated as manufactured goods for the purpose of using duty-free imported parts without payment of duty. The plea of financial hardship was also considered.
Conclusion: Full waiver was declined. The applicants were directed to deposit Rs. one crore, and on such deposit the balance duty, interest and penalty were waived and recovery stayed pending disposal of the appeal.
Final Conclusion: Interim relief was granted only partly, subject to a monetary deposit, and recovery of the remaining demand was stayed during the pendency of the appeal.
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