2008 (5) TMI 543

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....walwar, SDR, for the Respondent. [Order]. - This application is filed for stay of pre-deposit of the amounts of redemption fine and penalty imposed by Order-in-Original No. 53/2008 CC (Imp)/JNCH dated 27-5-2008. 2. The contention of the learned Counsel is that the matter should be heard on urgent basis as they have imported 10 containers of Waste Paper Rewinder Trim Rolls of Colour w....

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....on No. 21/2002 [entry at Sr. No. 152 (A)], to submit benefit of reduced duty is granted for the said import of waste paper @ 5% subject to the condition as mentioned at Sr. No. 20. According to him, the condition is that waste paper should be used for manufacturing of paper pulp/paper/paperboard within factory premises after giving a bond. He draws my attention to the bond executed by the appellan....

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....e to the fact that the demurrage charges on 10 containers will be high and no useful purpose will be served, even though stay application having being filed on 29-5-2008, I take up the stay application for disposal. The learned Counsel has given an oral undertaking that they are not challenging the value loaded by the customs authorities. Hence, I take up the application for waiver of pre-deposit ....

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....board. 7. Considering the fact that the appellant have already executed a bond of Rs. 2,55,907/- with the Commissioner, to my mind, the consignment which is confiscated by the customs authorities, need not be detained any further at the docks, though there seems to be a misdeclaration. I find that the applicant has not made out a case for complete waiver of pre-deposit. Since the consignme....