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2009 (5) TMI 434 - AT - CustomsConfiscation- DEEC Scheme- the appellant was the holder of two DEEC Advance Licence bearing No. 07002638 dated 21-8-1998 and No. 0710000070 dated 13-5-1999, incorporating the actual user condition and issued under EXIM Policy under 1997-2002 by the licensing authority. This appeal is directed against impugned Order-in-Original No. 3/2008 Commr. dated 28-2-2008 passed by the Commissioner of Customs, Bangalore confirming a demand of duty which has been foregone of Rs.99,20,281/- with appropriate interest in terms of Notification No. 30/97-Cus., dated 1-4-1997, confiscating the goods under Section 111(o) of the Customs Act. Though, the goods are not available for confiscation, imposing redemption fine of Rs.45,00,000/- under Section 125 of Customs Act, 1962 and imposing penalty of Rs.60,00,000/- under Section 112 of the Customs Act, 1962 on the appellant. Held that- We find that the Adjudicating Authority has ignored the above binding precedence and relied by the appellant without any justifiable reason. The endeavour in the impugned order appears to be doubting the scope and content of advance license in the question. Though the settled position of law has enunciated by several binding precedents, was in particular clear in the instant case, if at all the revenue had any doubts on the scope and contents of the license, the proper course would have been reference to DGFT. The Chapter 4 of EXIM Policy 1997-2002 which applies to the present case deals with the general position of exports and imports. Therefore, the entire proceedings against the appellant in the present case are liable to be set aside being premature in so far as they have been initiated contrary to the mandate of the above Para 4.13 of the EXIM Policy. In view of the above reasonings, the impugned order therefore, cannot sustain and is hereby set aside with consequential relief, to the appellant.
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