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2015 (10) TMI 199 - AT - CustomsGoods diverted to local market Imposition of Custom Duty Appellants being 100% EOU attempted to divert goods to quantity of 16,420.600 kgs in local market By Impugned Order, Commissioner confirmed demand of Excise duty and customs duty on indigenous and imported raw materials Admittedly Assesse paid excise duty as was applicable, however commissioner levied additional excise duty upon assesse - It also confiscated seized goods and imposed redemption fine Whether imposing custom duty, on indigenous and imported raw material and additional excise duty was justified Held that:- It was not in dispute that duty free import and indigenous raw materials were used in manufacture of finished products Appellants being 100% EOU discharged Central excise duty on goods, cleared to local market, amount equal to customs duty and therefore, separate demand of custom duty on raw materials would not sustain It was evident from record that Excise Officers detained seized goods, which was attempted to divert in local market So, confiscation of goods was justified and accordingly imposition of redemption fine was warranted Impugned order modified Demand of Central Excise duty and customs duties on raw materials hereby set aside Decided partially in favour of Assesse.
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