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2017 (10) TMI 763 - AT - Customs100% EOU - Violation of import conditions - obsolete goods - Held that: - the concerned officials of the appellant themselves have admitted that goods had become obsolete and the same had not been put to use. Further there was no evidence put up on record that when the goods were usable and had operational life, they were installed and put to use by the appellant - demand of duty upheld. The impugned order confiscating the goods listed in Annexure A&B of the show-cause notice and in lieu of confiscation, imposing redemption fine of ₹ 20 lakhs is not sustainable. Therefore, though the demand of duty confirmed for the goods, there are no further reason to order confiscation for these goods and when there is no confiscation warranted, there cannot be any question of imposing any redemption fine. Consequently, the redemption fines imposed are set aside. Appeal allowed in part.
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