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2015 (10) TMI 199 - AT - CustomsGoods diverted to local market – Imposition of Custom Duty – Appellants being 100% EOU attempted to divert goods to quantity of 16,420.600 kgs in local market – By Impugned Order, Commissioner confirmed demand of Excise duty and customs duty on indigenous and imported raw materials – Admittedly Assesse paid excise duty as was applicable, however commissioner levied additional excise duty upon assesse - It also confiscated seized goods and imposed redemption fine – Whether imposing custom duty, on indigenous and imported raw material and additional excise duty was justified – Held that:- It was not in dispute that duty free import and indigenous raw materials were used in manufacture of finished products – Appellants being 100% EOU discharged Central excise duty on goods, cleared to local market, amount equal to customs duty and therefore, separate demand of custom duty on raw materials would not sustain – It was evident from record that Excise Officers detained seized goods, which was attempted to divert in local market – So, confiscation of goods was justified and accordingly imposition of redemption fine was warranted – Impugned order modified – Demand of Central Excise duty and customs duties on raw materials hereby set aside – Decided partially in favour of Assesse.
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