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2017 (6) TMI 564 - AT - CustomsViolations of conditions for import - DEEC Scheme - the respondents had diverted the imported raw materials and also had violated the conditions for import for duty free materials - benefit of N/N. 43/2002-Cus. dated 19.4.2002 - whether the raw materials imported duty-free has been diverted by the respondents and whether there is violation to fulfill the export obligation? - Held that: - when there is shortage of duty-free materials, it is for the respondents to explain as to the reason for such shortage - From the records, it is clear that respondent has not been able to offer any explanation. Therefore, the respondent has not been able to fulfill the export obligation and also has violated the conditions of the advance licenses. The seized 335.293 MTs of stainless steel coils / sheets are very much liable for confiscation as proposed in the notice - only for the limited purpose of considering for extending the option for redeeming the goods with imposition of redemption fine under section 125 of Customs Act, 1962 and the quantum thereof, the matter is remanded to the adjudicating authority. Appeal allowed by way of remand.
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