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2018 (8) TMI 1700 - CESTAT MUMBAI100% EOU - benefit of exemption of N/N. 52/2003-Cus dated 31st March 2003 - Duty free imports - Mis-declaration of quantity of goods - Demand of differential duty with interest - confiscation - redemption fine - penalty - Held that:- To the extent that the imported goods are utilised for export, the quantity imported is irrelevant; nor is it of relevance in the context of the manufactured goods being cleared into the domestic tariff area. Even if the goods are found to be in excess of that declared, benefit of exemption notification should not have been denied. The recovery of duty ordered in the order of the adjudicating authority, as upheld by the appellate authority, is therefore, not correct in law. It is amply clear from the contents of the various documents that there has been no mis-declaration inasmuch as the gross weight and the netted weight have been detailed. The goods cannot, therefore, be said to have been mis-declared and the confiscation thereof is also without authority of law. Appeal allowed - decided in favor of appellant.
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