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2017 (5) TMI 1072 - AT - Customs100% EOU - confiscation - penalty - demand on the ground that permission was not sought for export - Held that: - It is also not in dispute that the appellant was not of aware of the fact that the goods supplied by the overseas supplier was of Indian origin and not of Chinese origin. Later, realizing the mistake, the overseas supplier agreed to take back the material and on the request of the appellant, the ld. commissioner of Customs allowed export of the said goods which in fact was exported on 23.2.2008 against Shipping Bill No.6045064 dated 18.2.2008 - the finding of the ld. Commissioner of Customs that no permission for export of the said goods was accorded to the appellant, is thus incorrect and therefore, the conclusion reached by the ld. Commissioner also becomes erroneous - appeal allowed - decided in favor of appellant.
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