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2014 (11) TMI 816 - AT - CustomsConfiscation of goods - Redemption fine and penalty - Violation of condition 5 of the Notification 29/97 - Held that:- As in this case the appellant has opted to shift from zero duty EPCG licence to 10% duty EPCG licence, the same has been accepted by the DGFT and the amendment of the licence has been made retrospective. Therefore, the customs authorities have no authority to demand duty in violation of the condition 5 of the Notification 29/97 from the appellant - Decided in favour of assessee.
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