1998 (8) TMI 211

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  This is a Misc. Application filed by the applicant company for modification of the Stay Order No. S/262-63/98-NB, dated 23-4-1998. 2. Arguing the Misc. Application Shri J.M. Sharma, ld. Consultant submitted that from the date of passing of the order the financial condition of company has further deteriorated. H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... He submits that the Hon'ble Delhi High Court while interpreting the provisions of Section 129E specifically ruled that if the goods are under Customs control duty need not be deposited as a pre-condition for hearing the appeal. The ld. Consultant submitted that this order of the Hon'ble High Court was not cited before the Tribunal at the time of hearing the stay petition. He refers to the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Hon'ble Delhi High Court had dealt with goods which were still lying either at the port or warehouse before their clearance. The ld. SDR submits that in the instant case the goods were cleared for home consumption long before in terms of Notification No. 339/85. He submits, therefore, the scope of the word `control' used in Section 129E cannot be enhanced to include confiscation and control ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., especially in 100% EOU unit are controlled by Customs. It is an extension of manufacture under Customs bond where Customs exercise control all through over every operation in taking out, taking in, the goods. Moreover, in the instant case the very same goods on which the demand has been confirmed have been confiscated. On confiscation property vests in the Government. Since it is Government prop....