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2018 (6) TMI 343 - AT - CustomsExport of readymade garments or not? - violation of N/N. 45/2001-CE(NT) dated 26.06.2001 and section 11 of Foreign Trade (Development and Regulation) Act, 1992 - Confiscation - penalty u/s 114 of CA - Held that:- Single Member Bench of this Tribunal in the case of M/S NEELAM STEELS, SHRI R.P. HANDA VERSUS COMMISSIONER OF CENTRAL EXCISE, LUDHIANA [2016 (1) TMI 766 - CESTAT NEW DELHI] has held that the goods in question were exported - appeal allowed - decided in favor of appellant.
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