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2018 (6) TMI 1221 - AT - Customs100% EOU - diversion of duty free goods - Formal SCN not issued - N/N. 15/2003-Cus. Dated 31.3.2003 and Central Excise N/N. 22/2003 dated 31.3.2003 - Condition of notification not complied with - Confiscation - Penalty - Principles of Natural Justice - Held that:- In the instant case, there was some correspondence between the department and the respondent and the respondent has duly paid up the duty along with interest in response to the query of the department - No formal show-cause notice was issued. It is very clear that the respondents have transferred the goods under IUT as permitted by the Foreign Trade Policy and by following due process of law. When the recovery of duty itself is questionable, confiscation and imposition of penalty will not survive. Appeal dismissed - decided against Revenue.
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