2006 (12) TMI 345

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....ry, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -   This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of duty of Rs. 26,89,817/- demanded from the appellants by the lower authorities in respect of a transformer which was re-imported under Bill of Entry dated 4-2-2004 by the party  but could not be re-exported in terms of ....

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....ed that the substantive condition was only re-export and the requirement of such re-export to be made within six months is only procedural. Prima facie, the above condition cannot be bifurcated like this. The condition was that the goods should be re-exported within the prescribed period which was six months from the date of importation and could be extended by a further period of six months by th....

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....ny demand made under Section 28. After considering the submissions, we have not found prima facie case for the appellants on the ground of limitation either, it is, however, submitted by counsel that already 25% of the total amount of duty has been deposited with the department pursuant to a direction of the lower appellate authority. 3. As already noted, the appellants have not made out p....