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2017 (3) TMI 757 - AT - CustomsDEEC Scheme - duty discharged on the imported goods under DEEC Scheme of Tin Ingots & Nickel, which were diverted in violation of condition of actual user as per DEEC Scheme - whether M/s Metal Link Alloys Ltd is liable to discharge the duty liability on the Tin Ingots & Nickel which were imported under DEEC Scheme (Actual User Condition)? - whether the penalty imposed on Shri Bhanwarlal M Jain, Director, another appellant in this appeal is correct or otherwise? Held that: - the import of Tin Ingots & Nickel under DEEC Scheme is on Actual User Condition, the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture, appellant could not have diverted the imported Tin Ingots & Nickel as per the DEEC licence - the duty liability upheld and interest on the said duty liability, and the penalty imposed is also correct. The penalty imposed on the individual Shri Bhanwarlal M Jain set aside and appeal allowed subject to condition that the main appellant discharges the entire Customs duty, liability and interest thereof. Appeal disposed off - decided partly in favor of appellants.
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