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2017 (6) TMI 613 - CESTAT CHENNAIDiversion of imported goods - violation of condition of import - the respondent had diverted 8816.134 MTs of imported stainless steel plates/coils in the local market - confiscation - Held that: - we are unable to fathom why the goods imported by the respondent availing duty exemption thereon, on the condition of using them in manufacture and export of stainless steel vessels, should be found in any other place other than the manufacturing premises - there is substance in the allegation raised in the SCN that the M/s. Massey Godown was used only as a intermediate place for the purpose of diversion and sale of the goods - 627.192 MTs of imported stainless steel sheets/coils seized at M/s.Massey Godown are very much liable for confiscation u/s 111(o) of the CA, 1962 - for the limited purpose of considering the quantum of redemption fine under Section 125 ibid, the matter is being remanded to the adjudicating authority. Appeal allowed by way of remand.
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