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2011 (3) TMI 533 - CESTAT, CHENNAIConfiscation - Penalty - 100% EOU - There is no evidence on record which indicated that the Tamilnadu State Pollution Control Board were made aware of the arrangement for getting the work of washing done through another unit in Gujarat who was having facility as well as necessary clearance from the Gujarat Pollution Control Board - There is no dispute that the 100% EOU who imports material can get the processes done through a jobber following the procedure prescribed therein - Held that: the goods are not prohibited goods for import by the 100% EOU and that there is no mis-declaration of goods imported by the respondents, the question of confiscation of the goods and imposition of penalty does not arise - Decided in favour of the assessee
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