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2008 (11) TMI 223 - AT - Customs100% EOU – Import of communication equipments including a multiplexer (Promina), EPABX, router and Echo Canceller and their accessories – Exemption notification no. 140/91 dated 22.10.91 - LOP was granted for specified purpose namely development and export of software; the concerned exemption notification permitted import for “the said purposes” and they were required to “use them, (the imported goods) within the unit”. In the present case, goods have been used for unintended and unauthorised purposes. – held that - applicable duty shall be “payable irrespective of whether they redeem the same or not independently of Section 125(2) as the duty is recoverable under Section 12 – demand of duty is restricted to declared price (purchase price) and not on list price – penalty on the firm reduced – personal penalty set aside.
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