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2018 (5) TMI 1623 - AT - Customs100% EOU - Debonding of goods on payment of duty - some of the goods had become obsolete and were not being put to use - Held that: - As per the verification carried out by the departmental officers, it stands concluded that many of these capital goods had become obsolete and were no longer capable of being used. From the record, it is found that the appellant had agreed to the de-bonding of such goods and voluntarily paid the duty - the duty paid is in order. There is no justification for ordering confiscation of the imported goods inasmuch as the goods were found in the bonded premises of the appellant during the course of verification - confiscation and penalty set aside. Appeal allowed in part.
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